Lavezzi has been linked with a move to the Premier League after a fine season for the Serie A outfit, who finished third to qualify for the Champions League.
"Lavezzi? I have never spoken to Tottenham," De Laurentiis told Italian radio station Radio Marte.
De Laurentiis went on to reassure Napoli fans that the club's top stars will not leave this summer despite reports suggesting otherwise.
Slovakian midfielder Marek Hamsik is a reported target of AC Milan while Napoli's top scorer Edinson Cavani has been tracked by a host of top European clubs.
"I ask the fans to be calm," De Laurentiis continued. "When the transfer market opens everyone wants to buy but 95% of the time, it's just gossip.
"Napoli supporters are intelligent and they cannot be taken for a ride by the press.
"We are growing as a club and we will continue to do so.
"If someone arrives and wants to buy a player that doesn't want to wear the Azzurri colours, then they will have to bring out their wallet.
"But I, in seven years, have not received any offers and I am the one that decides.
"We are not a supermarket, perhaps we are an expensive jewellery shop and as soon as people see the prices, they are scared away."