Napoli president Aurelio de Laurentiis has opened the door to selling Gonzalo Higuain.
The Argentina striker, after a stunning goalscoring campaign, is a summer target for Manchester United, Chelsea and PSG.
De Laurentiis said: "If the offers come in, we will take them into consideration.
"But it also depends on how the championship will finish, because the players have the ambition to play in the Champions League."
De Laurentiis is willing to upgrade Higuain's deal - but won't be held to ransom by the 28 year-old.