Napoli are reportedly open to considering offers for Kalidou Koulibaly and Fabian Ruiz during the summer transfer window.
Having missed out on Champions League qualification for a second successive season, Napoli will likely have to part ways with at least one top earner over the coming months.
According to Calciomercato, Napoli feel that they may struggle to attract any realistic offers for Everton target Koulibaly and Spanish playmaker Ruiz.
However, president Aurelio De Laurentiis would be prepared to cash in on the pair should they receive offers close to their valuation.
Both players have two years remaining on their contracts, a scenario which will inevitably lead to some level of interest in their signatures.
The report suggests that Piotr Zielinski, a previous target of Liverpool, is a more likely departure during 2021.
