Ndombele spent last season on loan at Lyon but the French club showed no interest in taking up the substantial option to buy.
The Frenchman has struggled to convince under a succession of Tottenham managers and Conte is not a fan of the player.
His representatives have been trying to find a new club while he has continued to train away from the first-team squad at Spurs.
Napoli are now close to getting a deal done to sign him on loan and, according to Italian daily Corriere del Mezzogiorno, Tottenham will make a major contribution to facilitate the move.
The negotiations are at an advanced stage and Ndombele is expected to join the Serie A giants on a simple loan deal.
The terms are still being discussed but Tottenham are set to pay a major part of the Frenchman’s wages to move him on.
Spurs are making the financial contribution to make sure that Ndombele finds a club before the end of the window.
