Villarreal could target Alberto Gilardino as a replacement for his Azzurri teammate Giuseppe Rossi.
The Spanish club have admitted that Rossi will be sold at the right price this summer and Gila could be asked to fill his spot in the side.
Fiorentina have stated that they intend to keep Gilardino, but a tempting offer could see them cash in on the striker.
Reports from Spain are indicating that the Yellow Submarines may offer around €15m for the former Milan forward.
Villarreal are hoping to sell Rossi, who is of interest to Barcelona and Tottenham, for around €30m.