The north Londoners are holding out for £10 million for the midfielder they signed from Toulouse for £9m in the summer - a valuation Napoli have so far refused to matchTottenham's "absurd" asking price, according to the player's agent.
Capoue has been linked with a move to Italy just six months after arriving at White Hart Lane, having fallen behind Mousa Dembele, Paulinho, Lewis Holtby and youngster Nabil Bentaleb in the midfield pecking order.
But Goal reported on Thursday that Spurs are demanding £10 million for the powerful midfielder, and the player's representative Martha Fischer believes this price is unreasonable.
“The problem is not the player or Napoli –Tottenham just want a lot of money," Fischer told Radio Crc.
“What they’re asking for is absurd. But we are only on January 21 and there is still hope."
Capoue joined Spurs from Toulouse for £9m in the summer and has made 13 appearances in all competitions this season.