Napoli general director Pierpaolo Marino said yesterday his club had not received any bids for Lavezzi while Reds boss Rafael Benitez has also denied any interest in the South American star.
Target: Napoli forward Ezequiel Lavezzi
However, Lavezzi's agent Alejandro Mazzoni said: 'Pierpaolo Marino continues to lie.
'I reiterate that a FIFA agent presented Napoli with an offer from Liverpool for Lavezzi.
'This was a formal procedure as the player cannot be contacted directly (by the interested club) because he is under contract with Napoli.'
Lavezzi has been linked with a move away from Napoli this month following a dispute with his club over a contract extension.
The 24-year-old, who joined the Naples-based outfit in the summer of 2007, scored seven league goals this season.
Lavezzi is under contract with Napoli until June 2012.
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