New Everton coach Carlo Ancelotti has been linked with two Napoli players for the January transfer window, Dries Mertens and Lorenzo Insigne.
The tactician was fired to make way for Gennaro Gattuso earlier this month and has already found employment back in the Premier League.
According to Calciomercato.com, he has asked the Toffees to activate the €10m release clause for Mertens, whose contract is due to expire at the end of this season.
The Belgian is struggling to agree an extension and the rapport with President Aurelio De Laurentiis is increasingly tense.
Inter are also interested in the Belgium international, but Napoli do not want to reinforce a direct opponent.
French site Le 10 Sport and the Daily Star newspaper in England suggest Ancelotti would also like to bring Napoli captain Insigne to Everton, but that is extremely unlikely for a number of reasons.
Insigne is locked down to a long-term contract and clashed with Ancelotti a few times at the Stadio San Paolo during their 18-month spell together.
Watch Serie A live in the UK on Premier Sports for just £9.99 per month including live LaLiga, Eredivisie, Scottish Cup Football and more. Visit: https://www.premiersports.com/subscribenow