Benitez looking to bolster spine of squad by raiding Cagliari.
Napoli are reportedly ready to rival Juventus in their bid to sign Cagliari midfielder Radja Nainggolan and striker Victor Ibarbo, while they also target defender Davide Astori.
According to La Gazzetta dello Sport, coach Rafa Benitez is keen to continue to strengthen his side ahead of the new season, particularly in defence after their showing at the Emirates Cup last weekend.
While speculation continues to suggest that Liverpool defender Martin Skrtel is closing in on a move to Naples, it is understood that the Partenopei will also step up their interest in signing Astori.
The Italian international has been linked with a departure from Sardinia this summer, but with Milan reportedly keen on taking him to San Siro.
While that appears no closer to becoming a reality, Napoli are set to step in and secure his signature, while also targeting two of his team-mates simultaneously.
Gazzetta claim that Napoli owner Aurelio De Laurentiis has spoken with his counterpart Massimo Cellino over the prospect of making the signings, although it is believed that they will face competition from rivals Juventus for both Nainggolan and Ibarbo.
It is reported that Napoli are willing to offer €28m plus Walter Gargano and Marco Donadel in exchange for Astori and Nainggolan, but Cagliari are expected to demand a significant fee for Ibarbo.
The Colombian enjoyed an impressive season in Sardinia last year, combining his blistering pace with an eye for goal which caught the attention of champions Juventus.
However, it is understood that Cellino would demand a huge fee if he is to part with the striker, while Napoli’s interest in Porto star Jackson Martinez continues to wane.