An investigation has been launched into 41 Italian football clubs by the country's financial law enforcement agency, police have said.
The offices of a number of leading Serie A clubs were the subject of searches on Tuesday, as the Guarda di Finanza, on the instruction of prosecutors in Naples, began looking into alleged tax evasion.
Juventus, Lazio, Milan, Napoli and Fiorentina were among the Serie A clubs named in a statement published by the Procura di Napoli as being linked to the investigations.
Clubs across Serie B and Lega Pro were also identified as being under scrutiny, including Bari, Siena, Palermo, Pescara and Cesena.
Several unnamed "foreign teams" also face investigation, along with player agents.
The statement revealed that prosecutors were aiming "to piece together professional relations between football teams and players connected with agents Alejandro Mazzoni and Alessandro Moggi."