Cavani's future at Parc des Princes has been the subject of speculation, with PSG coach Thomas Tuchel playing down reports of a rift after he substituted the Uruguayan during a 3-2 Champions League defeat to Liverpool in September.
In an interview with Le Parisien, De Laurentiis expressed his long-held admiration for Cavani, who spent three seasons at Napoli before joining PSG in July 2013.
"Cavani is great," said the Partenopei chief. "He scored more than 30 goals each year with us.
"It depends only on him. The doors of Napoli are open to him."
De Laurentiis made clear Cavani – who will come up against his former club on Wednesday in Champions League action – would have to take a wage cut to play for Napoli again, but indicated that there was plenty of time yet for the 31-year-old to return to Serie A.
"I am not a Qatari," he said. "So, if he does not want to play for Paris and he reduces his salary, we will find an agreement with the leaders of the PSG.
"Nobody wants to keep a player against his will.
"He is no longer a 24-year-old, but it is almost impossible for him to hurt himself, he is elastic. He can play until 38 years old."
Cavani initially joined Napoli in 2010 following a three-year stint witn Palermo.
During his time with the club, the Uruguyan scored 104 goals in 138 matches, including 38 in his final season with the club before joining PSG in 2013.
Since, Cavani has consistently remained near the top of Europe's goalscoring charts, firing 176 finishes in 252 games with the French club.