Chelsea have made an offer of £42.7m to Napoli for striker Edinson Cavani, according to a report.
The Uruguayan striker has been linked with a move to the Blues, Manchester City and Real Madrid for the majority of the summer, but no deal has yet been agreed.
Chelsea have now approached the Serie A side with a bid but it is expected to be rejected by Rafael Benitez's team as the offer is short of their £53.9m valuation of the 26-year-old, reports the Daily Mail.
Cavani scored 36 goals in 41 appearances for Napoli last season.
