Spurs boss Antonio Conte sees Ndombele as surplus to requirements and his representatives have been looking to secure him a move away from north London.
Ndombele has interest from a number of quarters, but would prefer a switch to either Spain or Italy.
He is edging towards joining Napoli and, according to French outlet Foot Mercato, has already held talks with the Italian side’s coach Spalletti.
Napoli are in the process of putting the deal in place for Ndombele and they are likely to have a purchase option included to allow them to sign the midfielder permanently.
The Serie A side will need to iron out what the price of the purchase clause will be set at.
Ndombele spent the second half of last term away from Tottenham on loan back in France at Lyon.
He is now set for another loan stint away from Spurs and if he succeeds in Italy, could have played his last game for Conte’s side.