In the summer of 2013, Tottenham splashed out €11m on French defensive midfielder Etienne Capoue.
The 25 year old has managed little in terms of first team action and Tim Sherwood may be looking to cut his losses.
According to reputable Italian journalist Gianluca Di Marzio, Napoli have lodged a €9m bid for the former Toulouse star.
Napoli had already been in contact with his agent Mino Raiola before submitting a bid to Tottenham Hotspur today.
Capoue is the number one target in the January transfer window for Napoli manager Rafa Benitez.