The Uruguay international has been continually linked with a move away from Porto to a bigger league, and appears to be set to make the switch to Serie A
The Serie A outfit were previously linked with Federico Balzaretti, but they have now turned their attention to the Uruguay international after missing out on the former Palermo man.
Pereira joined Porto from Cluj in the summer of 2009, and has since developed into one of the most sought after full-backs around in Europe.
The 26-year-old saw a move to Chelsea fall through last year as the Premier League giants refused to meet Porto's demands, however, his agent Flavio Perchmen intimated earlier this month that Pereira could be on the move this summer.
Napoli are supposedly willing to pay a transfer fee in the region of €15 million to lure the Uruguay international away from his current club.
Pereira's contract with Porto runs until the summer of 2016.