With around €60million being collected from Edinson Cavani's imminent transfer, the Serie A runners up have promised to reinvest all of that money into new players.
Benitez is believed to be in the market for a new player who can complete his signature 4-2-3-1 formation and wants Walcott to slot in on the right side.
“We require another right sided second striker,” said Napoli President Aurelio De Laurentiis this week.
“We are closing in on someone in this area, but I can’t say anything more in order to avoid the asking price going up.”