Spurs are holding out for 12 million euros for the midfielder they signed from Toulouse for 11 million in the summer - a valuation Napoli has so far refused to match.
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 12 million euros 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 wants a lot of money," Fischer told Radio Crc.
“What they’re asking for is absurd. But we are only on Jan. 21 and there is still hope."
Capoue joined Spurs from Toulouse for 11 million euros in the summer and has made 13 appearances in all competitions this season.