Napoli look to sell Manolo Gabbiadini and one of their midfielders to make a total of €40m.
The Partenopei are highly active on the market as they fortify their team for next year's Champions League.
Sporting director Cristiano Giuntoli has negotiations afoot for Porto's Hector Herrera and Fiorentina's Matias Vecino, but neither is going to come cheap, with the former alone costing around €25m.
In order to fund their market, Napoli are looking to sell some of their players, and La Gazzetta dello Sport reports that they have identified Gabbiadini as the best name to cash in.
The player had an offer by Wolfsburg last January for €25m. It was turned down at the time, but a similar deal would likely be accepted in the summer.
He may be replaced with Pescara's Gianluca Lapadula, if the Vesuviani can beat Lazio to the striker.
Furthermore, midfielders David Lopez, Mirko Valdifiori and Omar El Kaddouri are all believed to be considering new destinations, and Napoli may be expected to sell at least one of them.