The midfielder has been tipped to leave north London during this month’s transfer window after failing to win over Spurs boss Antonio Conte.
The ex-Lyon man is not short of interest from Italy, where Napoli, Roma and Juventus have all shown interest.
Ndombele will not be joining Napoli though as, according to Italian outlet Calciomercato.com, he has rejected a proposal to join the southern Italian club on loan.
Despite Napoli sitting in third place in Serie A and being in the thick of the title race, a move to the club does not appeal to Ndombele.
Tottenham splashed out €62m to sign Ndombele from Lyon, but he has failed to live up to expectations in north London.
He has played just 486 minutes of Premier League football for Tottenham this term, scoring once and providing one assist.
Ndombele, 25, is under contract at Tottenham until the summer of 2025.