It has become clear that Argentine striker Icardi, 26, has no future at Inter and new manager Antonio Conte has not included him in their plans for the forthcoming season.
Icardi was stripped of the captaincy back in February after his wife, Wanda Nara, made derogatory comments about the Inter management.
Inter did reportedly offer Icardi to Manchester United as part of a possible exchange for their Belgian striker Romelu Lukaku, but the Old Trafford club rejected this.
However, according to Italian newspapers Gazzetta dello Sport and Corriere dello Sport, Napoli now appears likely to be the exit route despite interest in him from Juventus.
Although Napoli president Aurelio De Laurentiis isn’t the biggest fan of Icardi, he trusts the judgement of his manager Carlo Ancelotti.
One problem for Napoli in their failed title challenge last season was that they created many chances, but lacked the clinical striker to put them away.
Ancelotti believes that Icardi, who has scored 124 goals in 219 appearances for Inter, is the lethal striker they need to take on Juventus for the Scudetto.
Heading in the opposite direction could be Italian forward Insigne, 28, who managed 14 goals in 41 outings for Napoli in 2018-19.
Napoli, who are determined to challenge their former manager Maurizio Sarri at Juventus, are also in talks to sign James Rodriguez for £37.6m from Real Madrid.