While acknowledging the task ahead against Champions League titleholders Real Madrid, Napoli president Aurelio De Laurentiis insisted "no team is unbeatable" as the Italian high-flyers seek to cause an upset.
Napoli will face Madrid in the last 16, with the European champions to host the first leg at the Santiago Bernabeu on February 15.
Madrid made it through the group stage with an unbeaten record as runners-up, while they top LaLiga with two games in hand.
However, De Laurentiis - whose Napoli boast the best attack in Serie A with 55 goals - is not daunted by the tie, which begins in the Spanish capital.
"We've played Barcelona in the Gamper trophy and in Geneva, but never against Real Madrid," De Laurentiis told BeIN Sports.
"No team is unbeatable, it's just the circumstances which decide the outcome. Napoli have grown a lot and are the only Italian side to have been in the Champions League for seven years in a row.
"I have to point out that Napoli's turnover is about a quarter of Real Madrid's, Manchester United's and Manchester City's.
"All teams have to fear their opponent and maybe Napoli are hungrier than Real Madrid. If Real Madrid were to lose the title, even beating Napoli, it wouldn't be a big drama.
"For Napoli, a win would be a heroic act, there are certain games which are worth more than a whole season, like when Napoli play Juventus and win - it's worth more than the whole season.
"If we were to get through against Real Madrid it would be worth the whole year.
"We don't need to have pretensions of winning the Champions League, the lads will be fired-up by enthusiasm and the love of the fans. As a film producer, dreams are in my DNA."