Police in Italy have raided more than 30 football clubs, including all but two from the top-flight Serie A, in an investigation into tax evasion and money laundering.
The authorities suspect irregularities in the buying and selling of players. The inquiry also includes players’ agents.
The probe was ordered by a court in Naples, home to Napoli who finished 2nd in the league last season.
The club is believed to be among those whose premises were searched. Raids have taken place across the country and documents seized in a co-ordinated operation.
Other top clubs investigated include Inter, champions Juventus, Milan and Lazio. From Serie A, Bologna and Cagliari are said to be the only clubs not to have been raided.
Prosecutors in Naples said the clubs were being investigated for allegedly conspiring to avoid paying large amounts of tax during player transfers.
The Naples court said suspected offences committed included criminal conspiracy and falsifying invoices as well as tax evasion and money laundering.
Italian courts have wide-ranging powers to investigate wrongdoing and order arrests and inquiries.
Italy has also seen several probes into alleged match-fixing in recent years – a problem linked to several countries.