Napoli will reportedly sell Kalidou Koulibaly, Allan, Arkadiusz Milik and Faouzi Ghoulam to raise €200m in fresh transfer funds.
According to Sky Sport Italia, the Partenopei believe they have come the end of an era and want to rebuild under Gennaro Gattuso, offering him a longer contract.
That means selling some of the players who are considered to be past their prime, although Dries Mertens will remain after agreeing a new extended deal.
Koulibaly is wanted by Manchester United, PSG and Liverpool with a price-tag of at least €90m.
Midfielder Allan was already close to Paris Saint-Germain last year, although Carlo Ancelotti’s Everton are also in the running now.
Centre-forward Milik has failed to agree a new contract, so will be sold this summer, with Juventus the favourites ahead of Chelsea and Tottenham Hotspur.
As for Ghoulam, he has still not fully recovered after a devastating knee injury and is likely to move on next season.
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