The Italy international's representative has talked up the possibility of a summer transfer and stated that the Stadio San Paolo could be a possible destination for the player
Rossi has been strongly associated with a new challenge as Villarreal currently languish in 17th place, just four points above the relegation zone.
A transfer to the Premier League has been mooted as a strong possibility for Rossi, who is recovering from a knee injury sustained in October, but a return to Serie A is also an option.
However, Napoli's ability to land the Italy international will depend on whether they can sell Lavezzi, who has been linked with a plethora of English clubs.
"Lavezzi going to England and Rossi to Napoli? I cannot confirm, but it is a possibility that Lavezzi might leave Napoli," Federico Pastorello told Radio Kiss Kiss.
"I cannot rule out Rossi joining Napoli. After five years at Villarreal, I think that all parties are more susceptible to listening to the offers that arrive.
"We will see, but one thing is clear: Villarreal are open to selling Rossi, and the player is ready to leave the club."
It is understood that Villarreal will accept offers upwards of €14.5 million for the striker, who has also been linked with Inter.