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.
But former Wolfsburg striker Dzeko is also being sought by Champions League finalists Borussia Dortmund as a replacement for Mario Gotze.
Cavani, 26, scored 33 goals for Napoli last season, including three goals in the Champions League against the Blues.
He has netted 30 this season but only five since January as he fights to save his marriage after an affair. His wife Soledad Cavani said: “Edinson has betrayed God. He has betrayed me and his children but I still love him.”
The Uruguayan extended his contract until 2017 last summer and agreed a pay rise in exchange for the insertion of the buyout clause.