Napoli president Aurelio de Laurentiis is prepared to sell Edinson Cavani this summer.
De Laurentiis is already cashing in on Ezequiel Lavezzi, who is on his way to PSG - and is willing to sell Cavani also for a figure of €40 million.
Cavani is tied to Napoli until 2016 and a target for Manchester City, Chelsea and Juventus.
City are favourites for the centre-forward.