Barcelona directors have placed defender Samuel Umtiti on the transfer list as they are prepared to listen to offers for the World Cup winner.
The report in Sport Barcelona have already informed the World Cup winner of their plans and encouraged him to find himself a new club.
Napoli is keen on signing the former Lyon defender with Barcelona willing to entertain their offer in the ongoing summer transfer market.
However, any deal is likely to be an initial loan arrangement with the option of a permanent deal next summer.
Umtiti has struggled for minutes this season due to injury problems but before now he has been a regular player for the former La Liga Champions.
Barcelona will host Napoli in the reverse fixture of the Champions League round of 16.