The Northern Echo says sources in Naples suggest the Italian giants have been watching Perez over the second half of the campaign.
And apart from being near the top of Napoli's wishlist, he is also a hotter target than ever before in his home country.
That's because, after joining from Tenerife in 2014, Perez is now arguably Newcastle's most important player.
He said: “In the summer there is going to be options.
“That means I have done something well. I'll be up for hearing what is coming.
“I can hear what is coming for me, what they offer for me, but it doesn't mean I am going to leave 100 per cent at the end of the season.
“It is going to be a difficult decision. It depends on a lot of things."
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