Allan has been dropped for Napoli's Serie A clash with AC Milan on Saturday, but head coach Carlo Ancelotti insists the midfielder will not be sold to Paris Saint-Germain.
There were reports in Italy on Thursday that Ligue 1 champions PSG were close to finalising a deal for Allan that could be worth in excess of €100 million (£87m/$114m).
Ancelotti has decided to leave the 28-year-old out of his squad for the trip to San Siro given the speculation over his future in recent days.
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However, he maintains Napoli have no desire to sell Allan at this stage of the season.