The 25-year-old had been linked to a number of clubs, including the English champions as well as Serie A winners Juventus, but the Partenopei initially refused to be drawn into the prospect of selling the prolific hitman.
However, the Napoli striker has not ruled out a big-money move this summer, telling Uruguayan website Subraydo: "This is football, I think the [Napoli] president [Aurelio De Laurentiis] is a little... likes to play with the numbers.
“I think that regardless of whether an offer will come in or not, the chance to sit down and talk will come and he will do that calmly.
“He will use his head, he is a very good businessman and it will all be worked out.”
Cavani has four years left on his contract after joining Napoli from Serie A rivals Palermo in 2010, and it is expected that Manchester City will make an offer for the striker during the transfer window.