Pierpaolo Marino, the general director of the Serie A club, said this week that Napoli, despite interest from a number of top European clubs both in England and on the continent, had yet to receive any offers for their most saleable asset.
Liverpool manager Rafa Benitez, too, has dismissed rumours that he is close to taking the player to Anfield as he looks for a strike partner for Fernando Torres to push on Liverpool's title challenge next season.
However, those claims have been contradicted by Lavezzi's agent, Alejandro Mazzoni, in no uncertain terms.
"Pierpaolo Marino continues to lie," said Mazzoni. "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 as Napoli briefly challenged at the top of the division before fading away later on.
Lavezzi is under contract with Napoli until June 2012 though it is expected that he will be sold this summer.
Meanwhile, building work on Liverpool's proposed new stadium looks no closer to being started as pressures of the economic downturn have raised questions over the club's financial health.
A total of 856 days have passed and more than £30 million has been spent since the club's co-owner, George Gillett, promised he would see "a spade in the ground" on the club's new stadium within 60 days of his arrival.
Yet Stanley Park, the site of the new Anfield, stands empty, and Gillett and co-owner Tom Hicks's hopes of securing the £400 million necessary to fund construction currently seem remote.