Cavani has scored 27 goals in 33 games for Walter Mazzarri's side to help them up to second in the Serie A table, with his performances over the past couple of years leading to plenty of attention from Europe's top clubs.
Cavani told Uruguayan publication El Observador: "Football is a business. In Napoli I am fine as I have the love of the fans, but in football you never know where you play in the future.
"Much also depends on the club and the decisions of the president."
Club president Aurelio De Laurentiis is desperate to keep the frontman, but knows that if anyone offers his buy-out clause, there is little he can do.
"Because of the 70 million euro clause there are maybe two teams who can spend that amount and you have to see if the coaches are the same or will change because they are always the ones who decide," De Laurentiis said in Gazzetta dello Sport.
"Cavani has always shown great friendship and professionalism and has always been attached to the shirt of Napoli.
"It is obvious that a boy of 25 may be attracted to clubs like Barcelona and Real Madrid."
Coach Mazzarri has also been linked with a move away, but De Laurentiis believes even if the 51-year-old and Cavani depart, his club can remain among the best in the division.
"We will not disappoint the fans," said De Laurentiis. "If Mazzarri remains and Cavani leaves, then we will build a great squad.
"If even Mazzarri were to leave, then we'll still have a great squad. I won't swap Mazzarri for anyone, but it depends only on him. Mazzarri might change president, but I won't change Mazzarri for another coach.
"I chose him and have been working with him very well for many years. If he is fed up and wants to take a break or go for another experience, then that is purely his decision."