Reguilon is currently on loan at Sevilla from Real Madrid and will return to the Bernabeu at the end of their Europa League campaign.
The 23-year-old has little chance of being part of Zinedine Zidane’s plans next season and Real Madrid are interested in selling him in the ongoing transfer window.
Italian Serie A giants Napoli have been linked with holding an interest, while he has admirers in the Premier League, a group including Chelsea and Everton.
Real Madrid are ready to let him go, but according to Italian outlet CalcioNapoli24, the Spanish giants want a figure of €25m from his departure.
It is claimed that Napoli have not yet made direct contact with Regulion’s entourage and competition for his signature is fierce.
Reguilon is being seen as a bankable asset by Real Madrid and they do not want to sell him for anything less than €25m.
The Spaniard is currently focusing on Sevilla’s Europa League campaign and will feature against Wolves on Tuesday night.
The 23-year-old is also being tracked by the French champions Paris Saint-Germain.