The former Malaga manager is set to be named as Roberto Mancini's successor at the Etihad Stadium, with Goal exclusively revealing the club have submitted a cash-plus-player bid for the Uruguayan as the Spaniard looks to refresh the Premier League runners-up forward line.
Cavani, who scored 29 goals in Serie A to emerge as the league's top marksman, has attracted admiring glances from a number of top clubs in Europe, but insists he current focus is solely on the upcoming Confederations Cup.
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"Of course, at a certain point it would be a pleasure to play in one of those teams, because when I was a child I always imagined doing it, but for now I only pay attention to Uruguay.
"Everything is uncertain at the moment. Today I have a contract with Napoli, but on the other hand there are some conversations going on and now things are a bit dynamic.
"What I know is that I belong to Napoli and that I'm thinking about my national team because we have a very difficult qualifying game away to Venezuela and we also have a difficult Confederations Cup tournament to deal with.
"After all these commitments I'll think about what is going to happen."
The Partenopei president, Aurelio De Laurentiis, has already made it clear the club will only let Cavani go if his €63 million [£53.5m] release clause is triggered, but the attacker himself is unaware of any concrete offers made by potentially interested bidders.
"I don't know if they [Chelsea] have made an offer for me," he continued. "I am quiet because throughout my career I have had to deal with speculation that I have signed for another team when there wasn't any truth about that.
"People have talked about a lot of money, a sale or a loan - I am used to all that. To be honest, I am thinking about now.
"There are more things than football and sometimes we have to be focused on that. I have to have my feet on the ground. I am happy and quiet. We will see everything when happens."