The Slovakian central defender has become disillusioned with life at Liverpool after a lack of first-team opportunities since Brendan Rodgers' arrival at the club
Skrtel has been regularly linked with reunion with former Reds manager Rafael Benitez at the San Paolo, with the Spaniard eager to team up with one of his former players once again.
But Skrtel's representative Karol Csonto doubts whether the Italians will have the required funds to complete a deal for a player who became unsettled towards the end of last season when he lost his place.
Csonto told Tuttomercatoweb: "Martin to move away from Liverpool? I specifically say that Skrtel has never said he wants to go away, then it depends on the Liverpool market because everything could change.
"It's true that the last two seasons were difficult but in football it can happen.
"Napoli? I think they haven't the financial possibilities to take him. Liverpool has not decided a price because they don't intend to sell the player. Anyway, I don't think that Napoli can afford his wage."