Napoli have put together a war chest of €40m to spend on new players this summer, according to Il Corriere dello Sport.
President Aurelio De Laurentiis is encouraged by Napoli's title challenge this season and appears keen to further invest in their ambition.
Il Corriere understands that should Napoli qualify for next year's Champions League, De Laurentiis will make extra funds available to director of sport Riccardo Bigon.
Napoli are determined to strengthen their midfield and have been strongly linked with Udinese's Gokhan Inler and Liverpool's Lucas Leiva.
Villarreal playmaker Borja Valero has also been scouted along with his compatriot Ruben Perez who is on loan at Deportivo from Atletico Madrid.
Napoli have already closed a deal for Estudiantes defender Federico Fernandez and hope to finalise an agreement with Groningen to purchase Tim Matavz, the Slovenia international striker.
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