Napoli president Aurelio de Laurentiis concedes they could sell Gonzalo Higuain.
The 28-year-old has been openly courted by Juventus as Arsenal boss Arsene Wenger also weighs up a move.
"We're working on various areas of the pitch," De Laurentiis said of Napoli's recruitment drive this summer.
"We're after [Massimo] Donati and 10 others. We need a right-back - maybe it'd be better to have someone who can play either side - then we need one or two midfielders.
"Then we'll see if we'll need a replacement for Higuain or not. Even without Higuain, we came second in 2013."