Partenopei also tracking Juventus target Jovetic as Cavani nears exit.
Napoli are preparing a bid for Manchester City striker Edin Dzeko, as they eye a replacement for the out-going Edinson Cavani.
According to La Gazzetta dello Sport, owner Aurelio De Laurentiis is ready to re-invest the money he receives for the Matador, allowing Rafa Benitez to construct a squad capable of challenging on all fronts.
At the top of the shortlist is city striker Dzeko, who has previously been linked with a move away from the Etihad this summer, but it is unclear as to whether a move to Italy appeals to him.
His price-tag may also be a stumbling block, as City value the Bosnian international at around €30m, although Gazzetta believe that will drop should the club land one of their targets this summer.
Nevertheless, it would appear that De Laurentiis is adamant on providing Benitez with options next season, and he could be tempted to enter the race for Fiorentina star Stevan Jovetic.
The Montenegrin international is expected to leave Florence this summer, although due to “poor relations between the clubs”, his protracted move to Juventus now looks in doubt, especially after they signed Carlos Tevez.
As a result, De Laurentiis is rumoured to be interested in meeting his €30m release clause, and considering the more cordial relationship with Fiorentina, he may well have a genuine chance of landing the 23-year-old.
It is understood the club remain in negotiations with Real Madrid for Jose Callejon who is expected to join in a deal worth around €8-10m, but the spending won’t stop there as the Serie A runners-up from last season look to bolster their attacking options.