The Uruguayan forward is understood to be intrigued by Antonio Conte's vision as the manager looks to reshape his squad ahead of the new Serie A campaign.
The player's openness to a move follows a season of growing uncertainty at Anfield, where his influence waned under Arne Slot. Signed from Benfica in 2022 for a fee rising to £85 million, the forward now finds himself at a career crossroads, with Napoli offering a fresh start under a proven winner in Conte.
Any potential deal, however, hinges on the financial side of negotiations. Liverpool are expected to demand a significant fee to part with one of their marquee signings, while his wages could also pose a challenge for the Serie A side as they assess the cost of the operation.
Conte, who has won league titles with Juventus, Chelsea and Inter Milan, is believed to see Nunez as a key figure in his future plans. But with the Reds reluctant to make a loss on their original investment, the deal remains delicately poised.