Ismaïla Sarr arrived at Vicarage Road from Rennes last summer after Watford paid a club-record fee to acquire his services.
The Senegal international had a tough start to his life in the Premier League, but he eventually found his feet and started to impress for the Hornets from December onwards.
Sarr has five goals and four assists in 19 league appearances and he will be remembered for his stellar performance against Liverpool, which ended the Reds’ unbeaten run.
Area Napoli now reports Napoli ‘like’ the winger and his profile is ‘appreciated’ by the technical leaders of the Serie A side.
Napoli’s scouts have known about the attacker from his time at Rennes, which was when the first positive reports started to arrive.
Over the last few months, intermediaries who are aware of Napoli’s interest in Sarr have tried to approach his entourage.
With a contract until 2024, Area Napoli explains Nigel Pearson’s side are demanding ‘more than €40m’ for the Senegalese.
Napoli director of football Cristiano Giuntoli is unlikely to meet the ‘super price’ set by Watford for a non-EU player and he would prefer looking for another player in the market.