The Danish striker joined Napoli on loan from Manchester United last summer for €6m, with a €44m obligation to buy if they qualify for the Champions League.
Manna stated plainly that Højlund remains in their plans regardless, after the 23-year-old scored nine goals and added two assists in Serie A-far better than his prior season at Old Trafford.
Napoli sit third with 53 points, well-positioned for a top-four finish, while United fans see the €50m total as smart business to fund their rebuild.