The arbitration eligible 29-year-old could play first base and catch for the Rays, who are also interested in Johnny Damon, Manny Ramirez and Vladimir Guerrero. Napoli asked for $6.1MM in 2011 and the Angels countered with a $5.3MM offer, as MLBTR's Arb Tracker shows. That means he'll likely cost at least as much as any of the DH options the Rays are considering.
The Rays currently have John Jaso, Kelly Shoppach and Robinson Chirinos as catching options, while the Angels have similar depth. Along with Napoli, the Halos have backstops Jeff Mathis, Hank Conger and Bobby Wilson on their 40-man roster.