Boga, 23, has been linked with a host of top Italian clubs as well as Borussia Dortmund in recent months.
Napoli still appear to be the frontunners for Boga, who has made waves since arriving in Serie A.
Pedulla says the Partenopei are ready to offer €30m plus Algerian international Adam Ounas.
23-year-old Ounas spent last season on loan at Nice and could replace Boga at Sassuolo.
Rino Gattuso is looking to add two attacking wingers to his squad this summer, with Boga and Under top of his list.
Boga scored 11 times last season for Sassuolo and delivered two assists.