Napoli are threatening Inter Milan plans for Machester United striker Romelu Lukaku.

New Inter coach Antonio Conte is eager to land the Belgian, but now Napoli are in contact.

Gazzetta dello Sport says Napoli are offering €10m-a-year to Lukaku.

Interestingly, Napoli are able to use new tax laws in Italy to gain an advantage in the transfer battle.

A new tax law to encourage foreign investment in Italy has been introduced, which provides a 70 per cent discount in the northern regions, but 90 per cent in the south.