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Liverpool broke their transfer record when they forked out around £85million to sign Nunez from Benfica back in 2022.
However, he has struggled for game time under Arne Slot, with the Uruguay international making just eight Premier League starts last season.
He also struggled in front of goal, netting just seven times in 47 appearances across all competitions.
And Slot publicly criticised Nunez's attitude and work-rate after a disappointing miss against Aston Villa in February.
I can accept it once but twice was a bit too much."
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As a result, Nunez has been heavily linked with a move away from Anfield this summer and reports from Italy claim that Liverpool are willing to accept offers of around €50m (£42.7m) plus add-ons for the striker.
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Liverpool did reject an approach from Al-Nassr in the January transfer window, despite the Saudi Pro League side being willing to pay around £70m for Nunez.
The report adds that Napoli have already made an offer worth around €43m (£37m) and are hoping to conclude a deal soon.
Napoli claimed their fourth Serie A title under Antonio Conte last season and are moving to strengthen their squad ahead of their defence, having already signed Kevin De Bruyne on a free transfer from Manchester City.
Napoli are interested in signing Nunez(Image: Andrew Powell/Getty Images)
Romelu Lukaku was their leading goalscorer last season, netting 14 league goals in 36 games, and Napoli are keen to take some of the burden off the former Chelsea and Manchester United striker.
Victor Osimhen is expected to be sold by Napoli this summer, having spent last season out on loan at Galatasaray.
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