The defender is reportedly a target for the Serie A outfit after his performances impressed Rafael Benitez during the two side's Europa League clashes earlier in the season
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Williams agent, Peter Smith, however, insists that talk of a move to Italy is just speculation at present.
"There has been talk of meetings with the club or with Rafa Benitez, but there's no truth in that at the moment," Smith told Napoli Calcio Live.
"Clearly we are talking about a great club with an international level manager, so we are ready to talk to Napoli if a call were to come.
"However, until the possibility becomes concrete, there's no point talking about it."
The 29-year-old's current deal is set to expire at the end of next season.