Victor Osimhen is set to be Chelsea’s top target with the Nigerian striker said to be open to joining them.
The Super Eagles striker fired Napoli to the Serie A title and scored 31 goals in all competitions last season and has continued his good form this campaign.
According to the Telegraph, the Blues want the Nigeria international, 24, to bolster their forward line after a lukewarm start to the season.
Napoli chairman Aurelio Di Laurentiis is expected to demand more than £100million and that could scupper a January deal.
Mauricio Pochettino wants to add a centre-forward to his squad, with Osimhen at the top of his list after his three seasons in Serie A.
Chelsea is expected to finalize their January transfer plans in mid-December