However, the 46-year-old insisted that he is fully focused on his job with the Rossoneri.
"I will not talk about Napoli. I'll only say that I am happy at Milan and want to respect my contract," Football Italia quotes Allegri as saying.
"Now let's concentrate on getting through to the next phase of the Champions League."
Milan defeated Chievo 5-1 at the San Siro tonight.