Cavani's future has been the subject of intense speculation for some time with the Uruguay international one of the most sought-after strikers in Europe.
The likes of Chelsea, Manchester City, Real Madrid and Paris Saint Germain have all been credited with an interest in the 26-year-old.
De Laurentiis hopes to keep Cavani at Napoli, but insists if he does leave the money they get for him will be reinvested into the team.
"The budget for the transfer market will be based in relation to the Financial Fair Play rules," De Laurentiis told Radio Marte.
"If Cavani is sold then I'll reinvest all of the €63million (£53.5m) of his release clause.
"There is interest from Chelsea in Cavani, they'll call me in the next few hours.
"I'll be delighted if he stays, but if he leaves then he will be adequately replaced."