The Uruguay international has spoken of his desire to wear the jersey of los Blancos before repeating that he will make a decision on his future after the Confederations Cup.
The Uruguay international's mother recently revealed that Cavani is in talks with Manchester City as well as Madrid, while Chelsea recently had a formal offer turned down by Napoli.
The 26-year-old's preferred destination seems to be La Liga, though, with a move to Madrid a childhood dream for the prolific attacker.
"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.