Napoli are ready to take Edin Dzeko from Manchester City as part of a deal to sell them Edinson Cavani.
City and Real Madrid are competing for the signature of the Uruguay striker who has a 63m Euro (£53m) buyout clause in his contract.
The cash price for Serie A’s top scorer could be reduced to around £35m if the Bosnian striker, who was bought for £27m in January 2011, is included.