Atalanta's two-goal Teun Koopmeiners has confirmed Napoli made a bid for him last summer.
The Dutchman scored twice in their Coppa Italia win at AC Milan last night.
He later said: "A very heavy double? This victory is very important for us, the Coppa Italia is a trophy that we want to win. We know that playing at San Siro is never easy, they are a strong team with lots of individuality.
"But we did very well defensively. We could have done a little better with the ball in the first half, but we are too happy."
Atalanta rejected a 48m offer from Napoli last summer for Koopmeiners, who confirmed: "It's a lot of money, even too much... I'm happy at Atalanta and I have a lot of respect.
"My flexibility? I also played as a defender for AZ, then here I played midfielder and now also a bit in attack. I'm happy in all positions."