Versatile Mascherano, who can operate at centre-half or in a holding midfield role, has worked with Napoli boss Rafa Benitez before at Liverpool.
That link has sparked fresh rumours that the pair could be reunited in Italy, with Benitez in the enviable position of having money to spend.
Napoli president Aurelio De Laurentiis has, however, revealed that no funds will be used in the pursuit of Mascherano.
Instead, the Serie A outfit will explore the possibility of landing Gonalons - a France international who is five years younger than Mascherano and more of a long-term option.
De Laurentiis told La Gazzetta dello Sport: "We are not interested in Mascherano and we are not looking to get him.
"Gonalons, instead, has the profile of a player we might like."