Lavezzi has impressed in both Serie A and the Champions League this season, and has made a name for himself as one third of one of the most potent attacking forces in Europe alongside team-mates Edinson Cavani and Marek Hamsik.
The 26-year-old bagged a brace in Napoli’s 3-1 Champions League victory over Chelsea in the last 16 stage earlier this season, but could do little as the Blues rallied in the second leg at Stamford Bridge to claim a spot in the quarter finals of the competition.
Both Chelsea and Manchester City have been heavily linked with making a move for the talented playmaker along with a host of leading European clubs.
City in particular appear keen on taking him to the Etihad Stadium, with manager Roberto Mancini admitting he is a fan of the former Boca Juniors star’s ability.
Russian outfit Anzhi Makhachkala have also been linked with making a move for the Napoli player, and the Italian club’s president Aurelio De Laurentiis has revealed £26 million will be enough to secure Lavezzi’s services.
“The future of Lavezzi is clear - he has a buyout clause of €32million,” he told La Stampa.
"If he wants to go to Russia in the wilderness to earn more, he can do it. I do not work for money but for something else."
Napoli look likely to miss out on a Champions League qualification spot via the league, prompting fears of a mass exodus from the Naples club, led by the likes of Cavani and Lavezzi.