The Danish playmaker only arrived at White Hart Lane a year ago, and is largely seen as the only successful buy of the ill-fated £110m spend during Andre Villas-Boas’ reign.
After a slow start at White Hart Lane Eriksen blossomed in the Spurs first-team, becoming the creative hub at the back end of the season.
This appears to have alerted Napoli chief Rafa Benitez, who is ready to make a move for the silky passer.
The 22-year-old is seen as a top quality addition as Chelsea target Jose Callejon nears a move away from Naples to join Atletico Madrid, and the Italians have been buoyed by claims that the former Ajax man may not be staying in north London for too long.
Eriksen has already hinted that Tottenham is a stepping-stone for his career by saying that he has a long-term “secret plan”.
Spurs are unlikely to be willing to sell already, but Napoli may still mount a serious offer to tempt the Scandinavian.