Napoli reportedly have no intention of giving up their chase of Wolverhampton Wanderers defender Max Kilman.
Since making his debut in 2019, Kilman's stock has gradually risen, the centre-back at one point being in line for an England call-up.
While that transition to the international stage has not materialised, Kilman has become increasingly important at Molineux, missing just one of Wolves' 38 Premier League fixtures during 2022-23.
As it stands, the 26-year-old is regarded as an integral part of Julen Lopetegui's first-team squad, particularly when other players have left the club.
On Tuesday afternoon, Nathan Collins joined Ruben Neves in taking on a new challenge, the Republic of International moving to Brentford for an alleged £23m.
The combined total, as well as the sale of Conor Coady to Leicester City, for fees in the region of £77.5m has left Wolves in a position where they are no longer required to err on the side of caution with FFP.
Nevertheless, it has been widely reported that Kilman has been offered the chance to sign for Napoli, who are in the market for a replacement for Bayern Munich-bound Kim Min-jae.
According to Calciomercato, Napoli have already held discussions with the representatives of the former Maidenhead United youngster.
The report says that the Serie A champions are willing to offer Kilman a contract worth at least €2.5m (£2.14m), a considerable pay-rise on what he is earning at Wolves.
A report in the Express & Star claims that Wolves have no intention on budging on their £35m valuation of Kilman, especially now that they are in a stronger financial position.
Napoli are already said to have failed with an offer in the region of £30m, yet it appears likely that they will return with a second proposal in due course.
With Craig Dawson and Toti Gomes, now viewed as an option at left-back, the only other senior players in central defence, Wolves must make a bare minimum of one signing in that area of the pitch, even before a decision is taken on Kilman.
Wolves remain in a strong position regarding his future, though, with three years left on his contract and there also being an option to extend his terms by a further 12 months.
