Finances may derail his mooted switch to the Serie A side.
The report claims Napoli are unsure as to whether they could meet the Belgian’s terms and suggests they may not focus their attentions on him in January.
The news comes after reports emerged yesterday that a deal had been agreed in principle between Dembele and the Italian club, and that a £10.3 million bid in January would be the opening gambit.
Last week’s 2-2 draw with Swansea saw the 28-year old make his first outing since coming off injured against Everton at the end of August.
His performances up until that point had been strong and Mauricio Pochettino will be hopeful he can play an important role as the fixtures start to pile up.
The enigmatic midfielder started the season on the right flank but the improvement of Erik Lamela, the emergence of Dele Alli and the arrival of Heung-Min Son would seemingly limit his options further forward and he may find himself deployed in a more familiar central midfield role.
It's an area Spurs are not overly stacked in and his sale in January would surely only make sense if another midfield option, of the ilk of Victor Wanyama, is brought in.