Chelsea have told Napoli they will only pay a maximum of £40m for striker Edinson Cavani, The Daily Star reports.

The Italians are demanding the full release clause of £53.5m for the Uruguayan hitman – but even he believes that price is far too high.

Blues owner Roman Abramovich remains adamant he wants the figure cut by around a quarter before he will sanction a deal.

“Napoli will have to sell him for a figure much less than the buy-out,” said a source close to the Russian billionaire.

New boss Jose Mourinho is also interested in signing Manchester United’s Wayne Rooney and Edin Dzeko of Manchester City, with Brazil star Hulk, from Zenit St Petersburg, also under consideration. But Cavani, Serie A’s top scorer last ­season, is top of the list but Chelsea face a battle with Real Madrid.

Cavani has urged Napoli president Aurelio De Laurentiis to drop his asking price so he can get a dream move.

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Carlo Ancelotti’s first act as Real Madrid coach could be to thwart Tottenham Hotspur’s longstanding pursuit of Paulinho and the Italian’s belated appointment at the Bernabéu could have significant implications for the transfer plans of several other Barclays Premier League clubs.

The former Chelsea manager signed a three-year contract with Real yesterday and immediately sanctioned the club’s £20 million bid for Paulinho, the Brazil holding midfielder, who is coveted by Tottenham.