The Serie A champions have set their sights on filling the void left by Khvicha Kvaratskhelia, who joined Paris Saint-Germain in January, and are ready to act decisively this summer.

The Italians have a budget of 45 million pounds to secure one of the two wingers, according to The Sun, but they are clear, they will only sign one. "Napoli have laid down the law to Manchester City and Manchester United," the report stated, highlighting the club's firm stance on their financial limit.

Grealish, 29, faces an uncertain future at Manchester City after a challenging 2024/25 season. The former Aston Villa star, signed for a British-record 100 million pounds in 2021, struggled with injuries and limited game time under Pep Guardiola.

City are now prepared to accept a significant loss, with a transfer fee of around 45 million pounds deemed sufficient to part ways. "Grealish has been left out of City's squad for the Club World Cup, a clear sign his time at the Etihad is nearing an end," The Sun reported.

His omission from England's recent World Cup qualifiers under Thomas Tuchel further underscores the need for regular football to revive his international career.

Meanwhile, Garnacho, 20, is on the market after a public fallout with Manchester United's head coach Ruben Amorim. The young Argentine, a product of United's academy, was told to "find a new club" following his frustration at being benched in the Europa League final defeat to Tottenham.

United have set a 70 million-pound price tag on the winger, a figure that has deterred potential suitors, including Napoli, who saw a 40 million-pound bid rejected in January. "The clubs remain 10 million euros apart in their valuations," Sky Sports noted, indicating ongoing negotiations.

Napoli's preference leans toward Grealish, who could reunite with former City teammate Kevin De Bruyne, now a Napoli player after signing a two-year deal. "Napoli would love to reunite Grealish with De Bruyne," The Sun reported, citing the appeal of their past chemistry. However, the Italians also recognize Garnacho as a "better long-term investment" due to his youth and potential.

Grealish's camp, however, has expressed reluctance to move abroad, with a preference for staying in the Premier League.

Tottenham, Newcastle, Everton, and Aston Villa have been linked, but City are unlikely to receive a 45 million-pound offer from an English club, making a loan move more feasible. His 230,000-pound-a-week wages pose a significant hurdle, with City potentially needing to subsidize any deal.

Garnacho, too, prefers to remain in the Premier League, with Chelsea and Arsenal among the clubs monitoring his situation. "Arsenal have opened talks for Garnacho," FourFourTwo reported, while The Independent added Aston Villa, Atletico Madrid, and Bayer Leverkusen to the list of interested parties.

Despite his desire to stay in England, United's high valuation and Amorim's tactical shift, where Garnacho struggles to fit as a wing-back or No. 10, make a move abroad more likely.

Both Manchester clubs are undergoing major squad overhauls after trophyless campaigns, and the sale of either player would provide crucial funds. Napoli's decision will hinge on balancing Grealish's experience with Garnacho's long-term potential, setting the stage for a dramatic transfer showdown.

Report: Jack Grealish or Alejandro Garnacho? Napoli target Manchester stars