Boss Roberto Mancini  sees the Napoli hit man as his top transfer target with Atletico Madrid's Radamel Falcao another option, the Sun reports.
Napoli will allow the Uruguayan to leave if he wants, but insist there is no danger of him going on the cheap.
Napoli president Aurelio De Laurentiis said they included a very high buy-out clause in Cavani's contract, as they want him to stay, adding but if some nutter is willing to pay 60 million pounds, which would mean a net fee of 54 million pound for Napoli then they are ready to listen to the offer.
Laurentiis added let it be clear that the final decision lies with Cavani and he knows he is respected here and that the people love him.
City is planning a busy summer with the futures of Carlos Tevez, Edin Dzeko, Samir Nasri, Gareth Barry, Aleksandar Kolarov and Joleon Lescott all up in the air. (ANI )