Cavani, 25, is definitely one of the best strikers in Europe and has been earning rave reviews in Serie A.
Manchester City coach Roberto Mancini is looking to bolster his forward line as Balotelli and Tevez are the weak links of the team and uncertainty surrounds the future of Edin Dzeko.
Reports in Italian newspaper Il Mattino claim Manchester City have already made an offer to Napoli and want to open transfer talks with the Uruguay international.
The Premier League champions are prepared to offer him a lucrative five-year deal.