The Chilean boss has come under pressure at the Etihad, with the Citizens' Champions League and Premier League challenges in the balance.
And while his agent, Jesus Martinez, insists he fully intends to see out the remaining season on his contract, a switch to Napoli does appeal.
Martinez told Radio CRC: “Manuel has another year on his contract, and he intends to respect it.
“I don’t know, however, what the leadership’s intentions are.
“Pellegrini has Italian roots, he’s also been on holiday in Naples. He’s a lover of language and culture. He greatly appreciates Italy and Neapolitan culture.
“You never know in football.
Manager Rants
Manuel has another year on his contract, and he intends to respect it.
Jesus Martinez
“Could he replace [Rafa] Benitez? Pellegrini does not allow me to talk about him in relation to a position at a club which already has a Coach under contract.
“We have to wait a few more months, then if [Napoli President Aurelio] De Laurentiis calls, we’ll discuss it.”
Ironically, Benitez has been linked with a return to England - where he previously managed Liverpool and Chelsea - with City reportedly interested.
Earlier this week Benitez said: “Today I’m in Naples and I’m concentrated on Napoli.
“But in the future I can’t predict what will happen. In the past I’ve coached in Spain, England and Italy.
"I think Ligue 1 is full of good players, who are very fast and well coached in a technical sense.
"However, the mastery of tactics is less developed than in Serie A, and the tempo is slower than the Premier League.
“I’d have no problem embracing a new adventure in a new league. There’d have to be the right offer, at the right time, with the right team.”
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