The club's transfer policy chief hailed the South American pair as 'excellent players' and said they topped a list of summer targets by the Turin giants.
"They [Tevez and Neymar] are two excellent players who we would like to have, but every team around the world wants them," Marotta told Sky Sport Italia.
"Apart from the fascinating aspect, these are economic operations which are not easy. Plus, we know Chelsea have made a concrete move for Neymar."
Meanwhile, Moratta insisted that Juventus are confident of concluding a permanent deal for Liverpool midfielder Alberto Aquilani. The Italian midfielder is currently on loan at the Serie A side having suffered an injury ravaged first season at Anfield.
"We have an excellent relationship with Liverpool," he added. "We think we can find an agreement."
"He [Aquilani] is a great player and there is a right to buy, not obligation, which is high. We want to optimise a deal. We will meet them to reach a conclusion."
Turin legend Alessandro Del Piero, whose current deal expires in June, is also set to sign a new deal with the club, and Moratta feels it is just a matter of time before the negotiations are finalised.
"I will stick to the facts. [President Andrea] Agnelli has talked to him and they have found an agreement. We just need to sign the paperwork."
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