Allan, 21, is a right-sided winger who favours his left foot and has developed into one of South America's most coveted young talents since breaking into Palmeiras' first team in 2025.
He has made 28 appearances this season, contributing goals and assists across domestic and continental competition.
Napoli first offered €30 million for the Florianópolis-born player in January before returning with a revised bid of €35 million plus bonuses. Both proposals were firmly declined by Palmeiras president Leila Pereira, who has made clear that the club view this season as the wrong moment to lose a key first-team player.
The pursuit is not new — Zenit St Petersburg made an earlier approach that was also turned away, and Napoli have been tracking Allan for multiple windows.
For the summer, Napoli are not alone. Liverpool have scouted the player extensively, with Brazilian sources reporting that their internal assessment has been emphatic.
Newcastle United have also been credited with serious interest. Inter Miami, the MLS club co-owned alongside Lionel Messi's involvement, have explored the option though a fee of around €40 million is considered too steep.
Palmeiras are holding firm. The club's position is understood to be that any buyer must meet a threshold above €40 million in fixed fees, in line with the landmark sales of Endrick and Estêvão in previous windows. Whether Napoli's summer offer can reach that level — and whether the destination suits Allan and his representatives — will determine whether this long-running pursuit finally reaches a conclusion.
The outcome may also depend on who is managing both clubs next season. Antonio Conte's continuation at Napoli is not confirmed, and Arne Slot's position at Liverpool is similarly subject to review.