Argentine striker expected to leave the Bernabeu this summer.
Reports in Italy have suggested that Napoli have agreed on a €35m deal with Real Madrid over striker Gonzalo Higuain.
According to Corriere dello Sport, as reported by Football Italia, the Partenopei have switched their attention to the Argentine after negotiations with Leandro Damiao failed to reach a positive conclusion.
The Brazilian had emerged as a priority for the Serie A giants, but talks over his fee with Internacional have seen the two clubs reach a standstill.
It is reported that a fee of €35m has been agreed for Higuain, although the two parties have yet to agree on personal terms and image rights.
The 25-year-old revealed at the end of last season that he would look for a move elsewhere this summer in search for more playing time, and it had been reported for some time that Arsenal was his most likely destination.
However, delays in those negotiations have allowed Napoli to enter the race for his signature and having sold Edinson Cavani to PSG for a staggering €64m earlier this week, owner Aurelio De Laurentiis is ready to hand boss Rafa Benitez substantial funds to replace the Uruguayan.
Should a deal be reached with the player, he will be the third star to leave Madrid for Naples this summer, after Benitez wrapped up deals for both Jose Callejon and Raul Albiol.
The Spanish tactician is keen to impress in his first season in charge at the club, and given De Laurentiis is backing him with almost €120m in the transfer market, he will be focused on strengthening his squad significantly ahead of the new season.