Eto'o has reportedly become available for transfer after current employers Anzhi revealed that they are looking to cut costs.

Napoli lost star striker Edinson Cavani to Paris Saint-Germain in the close season, but have already gone about replacing the Uruguayan with Gonzalo Higuain.

However, Napoli boss Rafael Benitez has confirmed he is looking to bring another attacker to the Stadio San Paolo, with Leandro Damiao also linked with a switch to Serie A.

With the Brazilian likely to be a costly signing from Internacional, Benitez could turn to the experienced Eto’o, who would relish a switch, according to his representative Claudio Vigorelli.

"It'd be a dream for him to wear the jersey of a glorious club like Napoli," Vigorelli told Radio Kiss Kiss.

"However, so far they have not contacted us."

Eto'o has scored 36 goals in 71 appearances in his time at Anzhi.

Napoli are preparing for a campaign in which they will compete in the UEFA Champions League and look to challenge Juventus at the top of Serie A, after finishing nine points behind the Turin outfit last term.

Benitez’s side begin their season at home to Bologna on August 25.