Giorgio De Giorgis who represents Mancini revealed that the Eastlands club have been in talks with the Italian club for the past few months over the signing of the Argentina international.
With Lavezzi's international teammate Tevez stating his desire to leave the Manchester club this summer, the 26-year-old is considered by Mancini to be an ideal replacement.
City target: Manchester City have reportedly opened talks with Napoli over the signing of Ezequiel Lavezzi
De Giorgis also claimed that England midfielder Gareth Barry could be a makeweight in the transfer.
He told Radio CRC: 'Manchester City's interest in Lavezzi could be a reality.
'(City) has been negotiating for the past few months with Napoli, regardless of Tevez's situation. City has spoken to Napoli about Pocho (Lavezzi).
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'But 31million euros for Lavezzi, I think it's excessive.
'However, to find a player who is ready like Pocho is, it's not easy.
'Manchester City could include a player in the deal, but I don't know what player could interest Napoli.
'The only one could be (Gareth) Barry, who is an England international and does not have a high salary.'
Lavezzi is under contract with Napoli until June 2015 and has a release clause of ?26.8million.
Part of the deal? Gareth Barry returned to training at Manchester City this week, but could be used as part of the deal
But reports of the talks have come as news to Lavezzi's agent, who insists he has not spoken to Manchester City and is not working on taking the player away from Napoli.
Alejandro Mazzoni told Radio Kiss Kiss: 'We have never spoken to Manchester City, if the right offer did arrive, then we could talk it over with Napoli.
'At the moment an offer has not come in, but that would be a fairly normal event, considering the talent of the player.
'If an important bid is received, then the Napoli President will decide, along with us, whether or not to evaluate these new proposals.
'I have an excellent rapport with President Aurelio De Laurentiis and am not working to take Pocho away from Napoli.'
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Source: Daily Mail
Source: Daily Mail