The Belgian could leave White Hart Lane in January.
The Italian outlet report that Napoli Sporting Director Christian Guintoli has already reached an agreement with the Belgian midfielder, with the Serie A club set to submit an opening bid of £10.3 million when the January transfer window opens.
Dembele has found it difficult to maintain a consistent run of games at Spurs in recent seasons and the emergence of the likes of Eric Dier and Dele Alli in deeper roles, and Heung-Min Son and Clinton N’Jie further forward will limit the 28-year old’s game time this season.
The Belgian international made a strong start to the campaign - operating on the right flank - until injury in the 0-0 draw with Everton halted his progress before last week’s clash with Swansea City saw him make a welcome
His quality is undoubted but his failure to nail down a set position and questions over his suitability to Mauricio Pochettino’s pressing system mean Spurs could be tempted to part ways should a good offer arrive.
The Lilywhites strengthened well over the summer and now boast a good enough squad depth to cope with Dembele’s absence, although he remains one of the more experienced midfielders in the squad.
Selling to Napoli would also conveniently avoid strengthening a Premier League rival and could provide the funds to help capture the likes of reported targets Saido Berahino and Victor Wanyama.