Real Madrid striker Gonzalo Higuain is a key target for Napoli president Aurelio De Laurentiis as he prepares to reinvest the funds generated by Edinson Cavani's sale to Paris St Germain.
De Laurentiis, who on Tuesday night expressed his disappointment Uruguayan striker Cavani had opted to leave Italy, tempered the news by revealing he has now made 124.5million euros (Â£108m) available to new coach Rafael Benitez in the current transfer window.
Cavani moved to the Parc des Princes for 64.5m euros (Â£56m) and a chunk of that fee could now be paid to Real for their wantaway Argentinian forward Higuain, who has also been linked with Premier League club Arsenal.
Quoted in La Repubblica Sport, De Laurentiis admitted in a question and answer session with fans on his official Twitter account that he is pursuing Higuain, his Madrid team-mate Raul Albiol and Internacional striker Leandro Damiao.
He said: "It's true that we're negotiating for Gonzalo Higuain and Leandro Damiao.