Cagliari are close to deals for Napoli striker Leonardo Pavoletti and Fenerbahce full-back Gregory van der Wiel.
The Sardinians lost their Serie A opener, 3-0 away to reigning champions Juventus, and are still seeking reinforcements.
Marco Borriello and Bartosz Salamon joined Spal yesterday, but Sky Sport Italia and the Corriere dello Sport maintain their replacements have already been chosen.
It’s reported former Paris Saint-Germain and Ajax full-back Van Der Wiel will be in Italy on Monday for a medical and to complete the loan switch.
As for the centre-forward, Pavoletti has given the all-clear for this temporary move and Cagliari offered to cover all his wages for this season.
Negotiations continue with Napoli, who would prefer the Sardinians also pay his salary for July and August.