Marin has shone on-loan with Alaves this season and is expected to return to Real for the new campaign.
Relevo report, however, Giovanni Manna is expected to become the new sporting director at Napoli and is said to be a great admirer of the 22-year-old.
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But Napoli face a real challenge as Marn is fully focused on trying to break into Real Madrid's senior setup
The centre-back has played 34 competitive matches for Alavs this season.
Marn's contract with Real Madrid runs until the summer of 2026.