Czech Republic goalkeeper Matej Kovář, Lazio centre-back Mario Gila, Union Saint-Gilloise wing-back Anan Khalaili and France midfielder Adrien Rabiot are the leading names in each area.
Allegri is expected to formally depart AC Milan by mutual termination of his remaining contract and sign with Napoli in the coming days, with sporting director Giovanni Manna meeting with the coach to discuss recruitment priorities. Manna is working to have the squad in place well before pre-season.
In goal, the situation centres on the futures of Vanja Milinkovic-Savic and Alex Meret. Milinkovic-Savic is contracted until 2030 and has a strong claim on the first-team position, but if a significant offer arrives Napoli will consider their options.
Meret, expiring in 2027 and hampered by injury disruption this season, faces an uncertain future under new management.
The name most closely associated with any incoming goalkeeper is Kovář — 26, who made a particular impression on Napoli this season when he kept goal for PSV Eindhoven, who beat the Neapolitans 6-2 in a Champions League phase match at the Philips Stadion. PSV bought Kovář permanently from Bayer Leverkusen in January for €7m and he is also first-choice for Czech Republic at the World Cup.
In defence, Gila of Lazio is the primary target. The Spanish centre-back is contracted until June 2027 and, according to multiple Italian outlets, has communicated to Lazio's hierarchy that he wants to experience a new challenge. Lazio are continuing to ask approximately €30m — a fee Napoli regard as high given the remaining contract length — but the situation is described as live, with reports confirming Gila has a preference for Naples.
On the flanks, Napoli are assessing two options for the right-back position. Khalaili, an Israeli international at Belgian Pro League side Union Saint-Gilloise, is valued at around €25m. Brazilian right-back Dodò of Fiorentina is the alternative — he is valued at approximately €15m, is out of contract in 2027 with no renewal expected, and has also attracted interest from AS Roma.
In midfield, Rabiot's name has resurfaced in connection with a potential reunion with Allegri — the two worked together at Juventus and the Frenchman spent the past season at AC Milan before that club's own management was dismantled. Allegri is understood to have a pre-existing relationship with Rabiot and his agent. Colombian midfielder Richard Rios of Benfica is the alternative candidate.