According to James Westwood of Goal, PSG have been credited with a strong interest in the Brazilian and are said to be considering a bid of €80 million. They won't land him in January, however, per Ancelotti:
"They have nothing, Allan is our player. We don't need to discuss anything with the president, because there are no big moves on the horizon.
"I hope the transfer window closes soon so we can all focus on our football.
"I have never been concerned about losing Allan, because he had a fantastic first half of the season and we hope he'll do even better for us going forward."
The 28-year-old has been a major part of Napoli's success this season, making a huge impact at the base of their midfield. He started all six of the team's UEFA Champions League matches and has 14 starts in 19 Serie A games. The Partenopei are second in the league, nine points off Juventus.
While not the most refined player, Allan stands out for his tremendous defensive skills. The stats back up his combative nature:
His tremendous ability to win the ball allows team-mates to focus more on attacking, with the likes of Marek Hamsik and Piotr Zielinski regularly throwing their weight around further up the pitch.
Allan is more than just a bruiser, however. The Brazil international has solid technical ability and dribbling skills, and he can even function as a deep-lying playmaker. His best role is as a classic box-to-box midfielder, when he can showcase his tremendous range.
PSG are on the lookout for midfield additions due to the uncertainty surrounding Adrien Rabiot. The Frenchman will be out of contract in the summer and is widely expected to leave for greener pastures, leading to speculation he could be sold as early as this month:
Allan could be a solid replacement, but convincing Napoli to sell would be difficult. Club president Aurelio De Laurentiis is notorious for holding out for massive transfer fees, and Allan has yet to give an indication he wants to leave.
The reported bid of €80 million would be enormous for a gifted but limited player with little room for growth, and it's hard to see PSG spending that kind of money on the Brazilian. Other, younger options with more upside are available, and Les Parisiens have been strongly linked to Ajax's Frenkie de Jong:
That deal would make much more sense and likely wouldn't be significantly more expensive than this proposed move.