The Poland international has just a year remaining on his contract in Naples, and the Serie A side are keen to cash in on the player rather than risk losing him on a free.
Sport Witness have picked up a report from Italian publication Corriere dello Sport, who say that Napoli value Milik at around €40m.
However, Daniel Levy will be well aware of the 26-year-old’s contract situation and may well bide his time in order to get a better deal.
Milik was due to make the switch to AS Roma as a replacement for ex-Manchester City striker Edin Dzeko, who was said to be moving to Juventus.
But with that Dzeko deal now dead in the water, Spurs could well swoop for the striker.
It’s understood La Liga side Sevilla are also interested, but Tottenham are in a far healthier position than their Spanish counterparts in terms of offering wages.
Any negotiations for Milik may take longer than initially anticipated however, with Napoli president Aurelio De Laurentiis testing positive for coronavirus recently.