The Italy international has been linked with a return to Serie A with Napoli reportedly keen to acquire his services in the next transfer window after losing winger Lorenzo Insigne to a knee injury for six months
"I think Insigne is much more of a striker than Giaccherini is," Giaccherini's agent Furio Valcareggi said to Italian radio station Crc
"I am good friends with (Napoli sporting director Riccardo) Bigon but I have not spoken to him regarding Giaccherini
"It could be that he (Giaccherini) has been included in a shortlist of possible replacements for Insigne but I'm not aware of it.
"Having said this, he is very happy at Sunderland although we are flattered by the Napoli link.
"The idea that the Azzurri club (Napoli) could be interested in Giaccherini certainly excites me."
Napoli are reportedly looking to acquire a player on a temporary basis, something which would not suit Giaccherini.
"Giaccherini has two years left in his contract with Sunderland." Valcareggi said
"A loan deal would be more complicated because he earns a very good salary at Sunderland
"To earn more than two million euros in Serie A is not easy"
The 29-year-old winger moved to the Stadium of Light from Juventus in the summer of 2013 and scored four goals in 24 Premier League appearances for the Black Cats last season.
Source: PA