The Giallorossi paid Manchester United €3 million to sign him on loan prior to the start of the 2019/20 campaign and he has impressed many with his ability to adapt to the tactical nature of the Italian game.
Sportitalia reports that the Red Devils want €17m from Roma to sign him permanently but the club from the Italian capital are around €4-5m off in their evaluation of the player.
Smalling and his wife want to remain in Rome but Napoli along with Inter and Juventus will try to entice the defender if the Lupi cannot close the deal.
It would not be the first time that the Partenopei have purchased a former Roma defender in recent years. They bought Kostas Manolas in the summer of 2019, and then brought Mario Rui on loan in 2017 with an obligation to be bought outright, which they did in January 2018.