The Senegalese international wants out of the Biancocelesti and the capital club have become the latest side to show interest, according to reports in Italy.
Lazio previously reached a sale agreement with Milan but the attacker turned the move down as he is said to prefer a move to Turin instead.
But according to Corriere dello Sport, the Naples have entered the race for the 22-year-old and have even approached Claudio Lotito with an offer reported to be in the region of 22 million euros.
Napoli chairman Aurelio De Laurentiis is a strong admirer of the attacker who scored 16 goals last season but remains sceptical because of the substantial transfer fee and diverse difficulties which also include the ‘economic’ needs of the attacker.
Balde is into the final year of his contract and Lazio are trying to cash in on him whilst they can.