Newly-appointed Chelsea manager Jose Mourinho reportedly hopes to tempt Napoli into selling their striker to the London club.
Manchester City are also interested in the 27-year-old Uruguayan, but Napoli turned down an offer of £25m plus Edin Dzeko from the Citizens as they hold out for a fee closer to his buy-out clause of £54m.
However, SportsDirect News suggests that Mourniho will strike a deal with Napoli worth £40m to bring the frontman to London.
Cavani has scored 29 goals in 34 appearances for Napoli this season.
