Napoli face fresh hurdle in pursuit of Manchester United star Mainoo | OneFootball

Napoli’s plans for the January transfer window have been complicated by fresh financial constraints, casting doubt over any ambitious moves in the coming weeks.

According to reports from the Corriere dello Sport, via TuttoMercatoWeb, a recent review of accounts submitted to the FIGC has shown that Napoli have exceeded the permitted threshold for labour costs relative to revenue.

Formal confirmation is still pending, but the club are already working on the assumption that January will effectively be a “zero-balance” window.

MANCHESTER, ENGLAND – APRIL 09: Kobbie Mainoo of Manchester United looks on during a training session ahead of their UEFA Europa League 2024/25 quarter final first leg match at Carrington Training Ground on April 09, 2025 in Manchester, England. (Photo by Ben Roberts Photo/Getty Images)

Napoli were prepared for the scenario and are expected to operate only through loan deals, with any incoming transfers dependent on player sales. As a result, negotiations for high-profile targets have been placed on hold, including a potential move for Kobbie Mainoo from Manchester United, which has now been effectively frozen.

Napoli move for Mainoo on hold as club weigh departures

Attention is therefore shifting toward departures.

Several squad players are pushing for more regular football and could leave during the winter window, with defenders Luca Marianucci and Pasquale Mazzocchi, midfielder Antonio Vergara and forward Giuseppe Ambrosino all considered candidates to move on.

NAPLES, ITALY – DECEMBER 03: Lorenzo Lucca of SSC Napoli scores his team’s first goal during the Coppa Italia round of 16 match between SCC Napoli and Cagliari Calcio at Stadio Diego Armando Maradona on December 03, 2025 in Naples, Italy. (Photo by Francesco Pecoraro/Getty Images)

Napoli are also evaluating the future of Lorenzo Lucca.

The striker has attracted interest from multiple Italian clubs and is now being monitored by West Ham United, adding a Premier League dimension to his situation.

With Napoli fresh from lifting the Supercoppa Italiana in Riyadh, the focus now turns back to balancing the books. Any January business will hinge on outgoing deals, making it increasingly difficult for the club to pursue expensive young talents such as Mainoo this winter.