Napoli are willing to pay 54.6m for Wilfried Zaha.
The Ivory Coast international is desperate to leave Crystal Palace in order to play European football next season.
Arsenal and Everton have both moved on to other targets after being put off by Palace's valuation.
Sky Sports says Napoli are now trying their hand at signing the 26-year-old.
Carlo Ancelotti's side were close to singing Nicolas Pepe before he decided to join Arsenal.
