Napoli sporting director Giovanni Manna has confirmed that his club are interested in signing Manchester United attacker Alejandro Garnacho before the winter transfer window closes for business.
The Serie A giants have money to spend following the sale of of Khvicha Kvaratskhelia to Paris Saint-Germain, so a high-profile forward is expected to arrive in Naples before the end of the January market.
Napoli are believed to have recently had a £40m offer for Garnacho turned down, while Borussia Dortmund's Karim Adeyemi is also currently being heavily linked with a move to the Italian side.
Manna has confirmed that both attackers are targets, but Napoli will not pay over the odds for either.
Adeyemi is the cheaper option of the two, with Man United allegedly wanting in the region of £60m for Garnacho, who is also being heavily linked with a switch to Chelsea.
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Napoli chief confirms Garnacho interest
"These are two names that are of interest to us, they are players we like, but they are not the only ones," Manna told DAZN. "We are trying to evaluate a few things and looking at the opportunities, but we certainly will not pay prices that are outside the market value.
"We made this sale that unfortunately was necessary for what the player wanted and our dynamics. We will respect our parameters, not just for the transfer fee, but also the salary. We are evaluating a few situations, it would not be right to give our fans false hope, but we will certainly do what is best to improve the squad."
Man United are not actively looking to sell Garnacho, but their financial situation means that serious offers for the 20-year-old would be considered in the latter stages of the January transfer window.
Any sale of the Argentina international would count as pure profit under the Premier League's Profit and Sustainability rules, so a big-money exit would significantly improve Man United's financial situation.
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What is Chelsea's stance on Garnacho?
Chelsea are reportedly preparing to approach Man United to discuss a deal for Garnacho.
The Blues are said to be determined to add a wide forward to their squad before the end of the January transfer window, and it is understood that conversations have already taken place with Garnacho's camp.
Chelsea are now said to be planning to hold direct talks with Man United, but the Red Devils are expected to make it clear that offers of under £60m will not be considered, while it could be more for an English club.
Garnacho is with the Man United squad in London preparing for Sunday's Premier League clash against Fulham, and he is again expected to be in the starting side at Craven Cottage despite the ongoing speculation surrounding his future.
The forward has a record of eight goals and five assists in 33 appearances for the Red Devils this term.