Carlo Ancelotti has been after James for some time, and De Laurentiis has now confirmed that the Real Madrid player features in the club's summer transfer plans.
'Los Blancos' know that there is interest in the Colombian from all over Europe, and value the 27 year-old at 42 million Euros - a price that Napoli would have to match if they are to secure his services.
"I'm not going to sign Icardi, but with Lozano and James, we will see", said De Laurentiis, suggesting that the club may also move for PSV's Mexican winger Hirving Lozano.
Meanwhile, 'Il Corriere dello Sport' have suggested that Napoli are already preparing a five-year contract for James, who has found himself out of favour at Real Madrid and does not feature in Zinedine Zidane's plans for the coming season.