Paris Saint-Germain have reportedly made an offer of £50 million for Chelsea target Edinson Cavani.
The Uruguayan forward has found the net on nine occasions for club and country this term, following a haul of 32 goals during the previous campaign.
This potent form in front of goal has alerted Chelsea but, according to Napoli president Aurelio De Laurentis, PSG have made the first move for Cavani.
"The offer was for the January market," he said, according to talkSPORT. "But he's not for sale, even less so in January."
Although Napoli maintain they have no interest in letting the 24-year-old leave Stadio San Paolo, they are likely to have their resolve tested further in Janaury.
Meanwhile, it is claimed Andre Villas-Boas has identified Cavani as a potential replacement for Nicolas Anelka, who is expected to leave the club in the summer, while he could become a long-term successor to Didier Drogba.
The Chelsea boss is also reported to be keen on Athletic Bilbao hitman Fernando Llorente.