The Brazil international is among the most sought-after talents in South American football, and continues to generate plenty of transfer gossip outside of the European window.
Tottenham are known to be long-time admirers of the 23-year-old striker, with one approach for his services knocked back in January.
It has been suggested that Andre Villas-Boas will launch another raid in the summer, but he is likely to face stiff competition for his signature.
Serie A outfit Napoli are the latest side to be credited with holding an interest in Damiao, but his current employers insist there is no substance to the reports.
Luigi told calciomercato.it: "Are Napoli interested in him? No official proposal has been put to us.
"With Italian clubs, there have only been informal chats.
"In January, there was only one official offer from Tottenham, but we refused it."
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