The Italian club will allow the Uruguayan, 26, to leave if he wants, but insist there is no danger of him going on the cheap.
City are battling Real Madrid for Cavani.
Napoli president Aurelio De Laurentiis said: “We included a very high buy-out clause in his contract as we want him to stay.
“But if some nutter is willing to pay £60m, which would mean a net fee of £54m for Napoli, we are ready to listen to the offer.
“Let it be clear that the final decision lies with Edinson. He knows he’s respected here and that the people love him.”
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