According to Il Tempo, Cagliari are in ‘pole position’ to sign Defrel ahead of Atalanta and Bologna.
The 27-year-old scored 12 goals for Sampdoria last season, but he is on the market as the Blucerchiati will not take up their €12.75m option to buy.
The newspaper adds the Sardinians are so keen to bring in the Frenchman that they are prepared to give up Pavoletti.
The former Napoli hitman netted 18 times in 2018-19, resulting in him breaking into the Italy squad.
However, he turns 31 later this year and may have only one big move left in him.
The Giallorossi would have yet to respond to Cagliari’s proposal, although talks between the two clubs are described as ‘fluid’.