Tsimikas arrived at Anfield last summer from Greek giants Olympiacos to provide support for Andy Robertson at left-back.
However, the 25-year-old struggled for game time in his debut season in English football, only making seven appearances across all competitions, not starting a single game in the Premier League.
Serie A giants Napoli are aware of Tsimikas’ situation at Liverpool with him seeing first-team opportunities limited under Jurgen Klopp and are keen on taking him to Italy.
And according to Italian daily Gazzetta dello Sport, the left-back is considering a move to Naples, where he could be given an opportunity to clock up game time on a more regular basis.
Gli Azzurri are currently locked in talks with Tsimikas’ entourage and will enter talks with Liverpool only if he gives the green light to join them this summer.
Napoli are tipped to angle for an initial loan deal for Tsimikas, who joined Liverpool for £11.75m.
But it has been claimed that the Reds are unlikely to allow the defender to leave on loan, even if Napoli come knocking at the door for him.
