The Partenopei have set their sights on the promising youngster who has returned to his parent club Sampdoria after a season-long loan with Andrea Stramaccioni's side
The Sampdoria midfielder spent last season on loan at the Nerazzurri, and was widely expected to be retained by the club before negotiations hit a snag.
As a result, several teams, including AC Milan and Atletico Madrid, have joined the race for Poli's services, and Napoli are reportedly in pole position to seal a transfer.
"In light of this ongoing delay in negotiations no solution has been reached. We note that obviously terms have failed to be agreed, otherwise the transfer would have happened by now," the 22-year-old's agent told Calciomercato.
"We were absolutely convinced that Andrea would have become an Inter player, so on Monday he will now rejoin Samp [for pre-season training] and then evaluate what to do. We offer a heartfelt thank you to Inter who last year gave Poli an opportunity.
"Obviously now they have other priorities and we fully respect that. It was inappropriate to continue to wait for a solution and so we are now free from any moral commitment to Inter."
This development has seen Napoli emerge as front runners to sign Poli, who was given his debut at the age of 17 by Walter Mazzarri, and it is believed this could tip the scales in Napoli's favour.