The Argentine has been subject to interest from other clubs in the transfer window, with Spanish and Italian sides keen on him.
He spent last season on loan with Villarreal and impressed in the Spanish top tier despite suffering an injury.
Napoli have a new boss in position and he wants to strengthen his engine room before the new season begins.
Lo Celso is massively admired by the Naples outfit boss and he has emerged as a top target for the Italian champions.
According to Italian daily Corriere dello Sport, the Gli Azzurri are still interested in Lo Celso despite being far off from the north Londoners’ valuation for the player.
It has been suggested that Napoli want to take him on a loan deal initially with an option to buy the player at the end of the stint.
The 27-year-old Argentine is open to a move to Italy despite catching the new Spurs’ manager’s eye in pre-season.
