The left winger, 24, has been the subject of intense transfer speculation as he approaches the final year of his contract, which expires in June 2015.
However, Ayew says he is fully focused on playing at World Cup 2014 and is reluctant to make a decision over his future until after the tournament.
He told Football411: “Yes, it is true, there was an offer from Naples. It has also been confirmed by my agent, but I'll decide my future.
"It will be up to the company to make decisions, I have a contract with Olympique Marseille and we have not yet sat down to talk about my future.
“It’s too early to know whether or not my club will accept the offer from Napoli, however, if I were to go to Napoli or to another team, it will be decided only after the World Cup in Brazil.”
Ayew scored five goals in 24 matches for Marseille in 2013/14.