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 linked with reunion with former Reds manager Rafael Benitez at the San Paolo, with the Spaniard believed to be eager to team up with one of his former players once again.
But Skrtel's representative Karol Csonto doubts whether the Italian side 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: "I've specifically said that Skrtel has never said that he wants leave Liverpool, but it depends on Liverpool because everything could change.
"It's true that the last two seasons were difficult but in football these things can happen.
"I don't think Napoli have the financial capabilities to take him. Liverpool have not decided a price because they don't intend to sell the player. Anyway, I don't think that Napoli can afford his wage."