Napoli are reluctant to sell the forward after the departure of Gonzalo Higuain
Manolo Gabbiadini is wanted by Everton
The Toffees had reportedly offered the Partnopei €20 million (roughly £17 million) up front for the Italian, with bonuses totalling up to €5 million (around £4.3 million).
However, Napoli are not keen to part company with their front man, who, despite featuring intermittently in recent years, is now set to play a greater role for the Italian club following Gonzalo Higuain's move to rivals Juventus.
Manolo Gabbiadini in action for Italy
Gabbiadini made just 23 appearances last season, and of the 42 Serie A appearances he has made for the Partnopei since joining the club in January 2015, a staggering 31 have been from the bench. He made only three starts last season in Serie A, but still manage to score six times.
Despite this, Napoli President De Laurentiis is now thought to have opened talks with Gabbiadini about signing a new contract, according to the report by Italian Football Daily.
His current deal expires in 2019 and is worth €1.5 million per season; however Napoli have reportedly offered the Italian a new five year deal worth €2.5 million a season.
Gabbiadini made 3 starts last season for Napoli
However, Gabbiadini is thought to be after €3.5 million, and Everton will be keeping tabs on how those talks progress.
Their bid for Gabbiadini, who can play out wide and through the middle, was thought to be just below the £20 million mark. The Mirror reported it was £19.6 million, whilst the Stoke Sentinel and Sky Sports Italia suggested the fee was closer to £19.2 million (€25 million) - a roughly similar bid Everton's most recent attempt.
Interested? Stoke manager Mark Hughes
There is no indication however that Stoke will rekindle their interest in the wake of Everton's offer.