Napoli are reportedly offering €35m to Torino for central defender Alessandro Buongiorno, while talks continue with Mario Hermoso for a signing-on bonus.
The Partenopei need to completely rebuild their defence following the arrival of new coach Antonio Conte and a change to the 3-4-3 formation for next season.
This was the area where they struggled the most this term, as Natan failed to deliver and Juan Jesus was recalled to start regularly.
According to Sportitalia, the proposal made to Torino for Buongiorno is worth €35m including add-ons and it could increase further with the addition of a player in part-exchange.
Toro are hoping to get as much as they can for the centre-back, especially as he is going to participate in EURO 2024 with Italy and further raise his profile.
There remains plenty of competition from Juventus, Inter and Premier League sides like Tottenham and Manchester United.
Buongiorno and Hermoso targeted by Conte
Meanwhile, Hermoso is a free agent after his contract with Atletico Madrid was allowed to run down.
He will turn 29 next week and has also been linked with Juventus and Saudi Pro League sides, but Napoli are believed to be his priority.
With no transfer fee, the negotiations are largely about the salary and above all a signing-on bonus.