Manchester City are ready to take a significant loss on Jack Grealish as they look to cash in on interest from Napoli, according to reports.
Pep Guardiola made the brutal decision to leave Grealish out of his 27-man squad for the Club World Cup in the United States this summer.
City shelled out £100million for him in 2021 and he still has two years left on a deal which bags him around £300,000 every week before tax.
Serie A champions Napoli are interested in signing the winger and, according to The Sun, City would be willing to accept £45m for him.
However, one stumbling block to the deal is the fact that the Italian side are also interested in Manchester United winger Alejandro Garnacho, Mail Sport understands.
The Argentine winger is set to leave United after being dropped from the starting line-up for the team's Europa League final defeat by Tottenham last month.


The Sun claim that Napoli would prefer to sign Grealish this summer however recognise that Garnacho might be a better deal in the long run, but they will reportedly only sign one of the duo.
A potential deal with City, however, might prove easier given the fact that one star has already made the move from the Etihad to the Diego Armando Maradona Stadium.
Napoli completed the signing of Kevin De Bruyne earlier in the week on the back of a decade-long stay in Manchester.
Grealish meanwhile, a likeable figure who was an important figure in City's Treble-winning 2022-23 campaign, only made seven Premier League starts last campaign.
All four of City's summer signings so far - Rayan Cherki, Tijjani Reijnders, Rayan Ait Nouri and Marcus Bettinelli - are part of the travelling squad for the Club World Cup, but Grealish is not.
He is understood to have been left out so he can find a new club to join this summer.
England manager Thomas Tuchel has told the winger that he must be playing more to earn a place in his plans, having left him out of his first two squads.
After Grealish was left out of City’s final Premier League fixture at Fulham, Guardiola said that officials would work with the player and his representatives to find a solution that suited both sides.



Meanwhile, Mail Sport revealed last month that Rubem Amorim told Garnacho find a new club in front of his team-mates at United's training ground.
There is no lack of interest in Garnacho, but he is unlikely to leave the Red Devils on the cheap with United slapping a £70m price-tag on the 20-year-old.
Garnacho is viewed as one of United's sellable assets this summer given his age, while he also still has three years remaining on his contract.
Amorim wants a major squad overhaul, with the likes of Marcus Rashford, Antony and Jadon Sancho also in line to follow Garnacho out the exit door.