The Corriere dello Sport claims Napoli have agreed a €35m deal with Real Madrid for Gonzalo Higuain.
It is reported the clubs renewed negotiations after difficulties emerged in their attempts to sign Leandro Damiao from Internacional.
According to the Corriere dello Sport, the deal was struck for €35m, although Napoli must still work out personal terms with the player and the tricky issue of image rights.
The Argentine international has been on the market since declaring his desire to move on at the end of last season, as he wants more playing time.
So far advanced negotiations with Juventus and Arsenal have failed to finalise a transfer, so Napoli are diving back in.
They can invest the €64m earned by selling Edinson Cavani to PSG and Higuain would be an ideal replacement in the line-up.