The Napoli players feel like they're out of our reach now. They have an insane reputation, they'll win the league, while we're scraping 4th yet again. The fees will also be astronomical.
Only realistic option would be KMJ. Has a release clause, making wages the only issue, which we should be able to afford (if we manage to offload Lo Celso, Winks, Lloris and others), plus hopefully Son can influence him to join.
A back line of Romero, KMJ, and someone less highly rated but good, like jurrien timber (?) plus David Raya should be good enough.