Spurs had a rumoured approach for the Brazilian knocked back last month, but are to be preparing another bid for the end of the season in attempt to lure him to the Premier League.
However, Napoli have outlined the 23-year-old as a direct replacement for current front-man Edinson Cavani, who is believed to be in line to leave the Serie A club later this year.
The Uruguayan is said to be attracting the attention of both Manchester City and Chelsea, as well as a number of top European sides.
It’s likely that he will cost upwards of £45m thanks to his prolific record, 18 goals in 21 league appearances this term, with the Naples-based outfit.
If he does move on, Napoli will certainly have the financial muscle to compete with Tottenham for Damiao, who is regarded as one of the top attacking talents in his homeland.
Spurs have been tracking him for some time, with their first approach believed to have been made around two years ago.
A figure of £14m was rebuffed by his employers and, as of yet, the Londoners have been unwilling to match their valuation.