Rather than an exchange, the two transfers between clubs have been negotiated independently.
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Tuttosport says Napoli winger Ngonge is in Turin today for a Toro medical after a season-long loan was agreed, which also includes an €18m permanent option.
Meanwhile, Toro goalkeeper Milinkovic-Savic is joining Napoli for a fee of €22m.
The Serb's contract carries a €19.5m buyout clause, but Napoli agreed to pay more as they wish to pay the fee in multiple installments.