"I don't think I'm worth £54m; I will talk to Aurelio De Laurentiis about it," Sky Sports News quotes Cavani as saying. "I owe a lot to Napoli and I want to leave through the front door if I move on.
"I am feeling very good at Napoli, but it all depends on the club. We will have to wait and see what options I have. What I want to do is sit down face to face with the club president and decide my future together.
"Real Madrid are one of the best clubs in the world, but there is no deal yet. When you're a kid, you dream about playing at a team like Madrid or Barcelona, but right now I'm at Napoli and I'm very proud to be there. If I leave one day, I'll be ready to move to a bigger club. We'll see."
De Laurentiis said recently that he would not sell the Uruguayan.