Napoli's priority this summer is to strengthen their midfield ranks and they look likely to turn to the Premier League for their reinforcement.
Next season will see Napoli attempt to build on finishing third in Serie A by challenging for the title, but they have lacked some solidity in the middle.
A lengthy transfer saga with Lyon midfielder Maxime Gonalons appears to have ended in no deal with reports suggesting the French side's captain will stay put for another season.
The paper believes that Napoli are talking to Base Soccer - the company that manages Sandro - and are looking to negotiate Spurs' valuation down from around £15m to around £12m.
Napoli boss Rafa Benitez knows Lucas well and is believed to have a lot of respect for him as a player, seeing him as a possible solution to his midfield problems.
It is reported that Napoli may ask Liverpool for a valuation shortly, depending on how talks for Sandro progress, but the Anfield outfit may demand a larger fee than the Partenopei are willing to pay.