Napoli may reportedly entertain offers for the likes of Kalidou Koulibaly and Dries Mertens at the end of the season.
As a result of their performances at opposite ends of the pitch, the pair are currently regarded as two of the club's top financial assets.
However, according to Il Mattino, Napoli's hierarchy could contemplate selling the pair if Carlo Ancelotti's side do not improve their results.
At a time when off-the-pitch matters are dominating the headlines, Napoli find themselves in seventh place in Serie A, five points adrift of third-placed Lazio.
The report suggests that the Italian giants may look to maximise any money they receive for Koulibaly and Mertens if the team's poor form continues in the long term.
Koulibaly - a long-term target of Manchester United - currently possesses a price-tag in the region of £100m, although that would be reduced if Napoli do not achieve Champions League football for next season.
