Cavani's mother recently revealed her son is in talks with Manchester City as well as Madrid, while Chelsea recently had a formal cash-plus-player offer involving Fernando Torres turned down by Napoli.
|40/1||Edinson Cavani is 40/1 with BetVictor to join PSG
"I am very calm about my future. Madrid are a great club and every player dreams of playing there," Cavani told Cadena COPE.
"I am a Napoli player for now, though, and I am focused on the Confederations Cup. It is not only up to me what the clubs decide. There are other factors that must be taken into account.
"There's a lot of talk about Madrid's interest, so we will see what happens. Nobody has said anything officially."
Cavani has a contract with Napoli until June 2017, but has a release clause of €63 million (£53.7m).