Napoli manager Rafael Benitez is showing significant interest in Gonzalo Higuain.
The Real Madrid striker has been heavily linked with a summer move to Arsenal, with Juventus also keen, but Benitez is determined to bring a quality goalscorer to the Stadio San Paolo following the departure of Edinson Cavani to Paris Saint-Germain.
It is believed Napoli have emerged at the front of the queue Argentina international Higuain following a £27million bid.
"This offer is superior to the rumours about what Arsenal and Juventus are willing to pay," said a Real Madrid source.
Napoli president Aurelio De Laurentiis added: "It's true that we're negotiating for Gonzalo Higuain.
"The money we got for Cavani was 64.5m and added to the 60m we had set aside for the transfer budget there will be 124.5m to carefully invest on Napoli.
"There are various names on the table, we're assessing the situation."
