The Serie A champions are enduring a disastrous title defence thus far, already sitting 20 points adrift of leaders Inter Milan.
Walter Mazzarri - the recently-appointed head coach - is effectively tasked with trying to qualify for the Champions League, Napoli only five points adrift of fourth position.
On the back of key man Victor Osimhen accepting a new contract, Napoli are hoping to follow that with January acquisitions in a bid to improve their fortunes.
However, they were recently dealt a blow when they failed to make an impact in the race to sign Radu Dragusin from Genoa, the Romania international instead joining Tottenham Hotspur ahead of Bayern Munich.
That has resulted in Napoli and Mazzarri reentering the market in an attempt to bolster their ranks having recently suffered four defeats in six Serie A games.
According to La Repubblica, Jakub Kiwior of Arsenal and Malang Sarr of Chelsea have been placed on their shortlist.
Kiwior is no stranger to Italian football after his performances for Spezia earned him a transfer to Arsenal 12 months ago.
Nevertheless, the 23-year-old has failed to establish himself as a regular under Mikel Arteta, instead being restricted to eight starts and seven substitute outings in all competitions during 2023-24.
Furthermore, Arsenal have not always posted positive results with the Poland international in their side, leading to the perception that he could be available for the right price.
In the case of Sarr, the Frenchman has not been seen in a Chelsea squad all season and the Blues are happy to part ways with the left-sided centre-back if a bid is made.
Sarr made 17 appearances during a loan stint with Monaco last season but he has never been considered for a first-team role under Mauricio Pochettino.
The 24-year-old has 18 months remaining on his existing contract at Stamford Bridge.