Previously linked with a move to Manchester United, Trippier impressed at the World Cup in Russia, and Napoli apparently took notice. The Serie A side is confident it can reach a deal for a fee in the neighborhood of £25 million, according to the Independent's Jack Pitt-Brooke.
Trippier, 28, has three years left on his current terms at Tottenham after making the north London switch from Burnley in June 2015 for £3.5 million.
The 16-time capped England international has held first-choice duties at Spurs for two seasons following Kyle Walker's big-money move to Manchester City, though reports suggest he could now be permitted to leave for the right price.
Serge Aurier and Kyle Walker-Peters have largely filled in whenever Trippier has missed games, making 10 league starts between them. It's unclear if manager Mauricio Pochettino sees either as a first-choice option going forward, meaning Tottenham are likely to consider bolstering their full-back ranks in the summer if Trippier is sold.