The Serie A club are hoping to secure a deal for £9.7m and are willing to offer the 25-year-old Spurs midfielder a five-year contract worth £8.1m to tempt him from White Hart Lane
Napoli are preparing to make a move for Tottenham midfielder Sandro but have been told to pay £11.3 million for the Brazilian.
The 25-year-old made just 25 appearances for Spurs this season, although he was sidelined for two months with a calf problem.
Napoli are hopeful that a deal worth £9.7m can be agreed with Tottenham, while the Italian club, who finished third in Serie A, are prepared to hand Sandro a five-year contract worth £8.1m.
Sandro’s agent revealed last month that the player is keen on a move to Serie A but was unsure whether Tottenham would be considering offers this summer.
Meanwhile, Tottenham will keep Emmanuel Adebayor but are willing to sell Roberto Soldado, although chairman Daniel Levy is keen to recoup most of the £26m the club paid for the striker last August.