The Serie A side are favourites to land the France international with Spurs boss Tim Sherwood willing to cash in despite the 25-year-old having only arrived in the summer
Tottenham are willing to sell Napoli target Etienne Capoue but only if they receive a fee in the region of £10 million, Goal understands.
The France international has struggled to make an impact at White Hart Lane, making just six starts for the club in the Premier League since his summer move from Toulouse.
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Rafael Benitez's Napoli are the clear favourites to seal a deal for Capoue, and are understood to be ready to lodge a £9.2 million bid plus additional bonuses to tempt Spurs' hand.
The Serie A club, who agonisingly missed out on a place in the Champions League knockout stages, are on course to finish in the top four in Italy once again this season and Benitez is keen to add to his ranks in January.
The former Liverpool boss insists he has been assured by president Aurelio De Laurentiis that the club will make "one or two" signings this week, with the likes of Daniel Agger and Javier Mascherano, as well as Capoue, having been linked.
Spurs, for their part, are currently swelled with midfield options and the emergence of youngster Nabil Bentaleb, who has started the last two games alongside Mousa Dembele, has done little to help Capoue's cause.
Brazilian duo Sandro and Paulinho are also close to first-team returns after hamstring and ankle injuries respectively, and Sherwood has told senior club officials the squad is overloaded in middle of the pitch.
Capoue, who has earned seven caps for his country, did feature in the 2-1 victory over Manchester United at the beginning of the month but has since been an unused substitute in the most recent fixtures against Arsenal and Crystal Palace respectively.