Napoli's management is facing difficulties in the upcoming winter transfer market due to new financial restrictions, which limit the team's ability to make any ambitious deals in the coming weeks, according to reports from the newspaper "Corriere dello Sport."

A recent review of the accounts submitted to the Italian Football Federation showed that Napoli exceeded the allowed limit for labor costs compared to revenues, which has led the club's management to assume that the January window will be without actual spending.

Napoli plans to primarily operate through loan deals, with any incoming transfers depending on the departure of current players. Negotiations regarding prominent targets, including the signing of Manchester United player Koby Mainoo, have been suspended, and his transfer has been postponed until further notice.

Meanwhile, the club is focusing on the departure of players seeking regular playing opportunities, including defenders Luca Marianotchi and Pasquale Matzuki, midfielder Antonio Vergara, and forward Giuseppe Ambrosino.

Napoli is also considering the future of striker Lorenzo Luca, who has attracted interest from several Italian clubs and is currently being monitored by English club West Ham United, adding a new dimension to the player's future.

After the team recently won the Italian Super Cup in Riyadh, the management's priorities are now focused on achieving financial balance, where any deals in January will depend on the departure of current players, making the pursuit of expensive young talents like Koby Mainoo difficult this winter.