Spalletti has won massive plaudits for his work at Napoli and leading the southern Italian side to the Serie A title in style this season.
Napoli may face a battle to keep hold of him though as he is drawing interest from the Premier League.
According to Italian radio station Kiss Kiss Napoli, three Premier League sides are keen on Spalletti and one of the three are Tottenham.
Spurs are currently without a permanent manager and have been assessing their options.
They are admirers of former Bayern Munich coach Julian Nagelsmann, but he would prove to be an expensive appointment.
Any approach for Spalletti might be equally difficult as it would need to go through Napoli president Aurelio De Laurentiis.
Spalletti has also given little sign that he is anything other than happy at Napoli and may be keen to plot the defence of their Serie A title next season.
