According to Sky Sport Italia, the Serie A side have identified the 20-year-old Ivory Coast international as a potential winter transfer target.
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Napoli currently occupy 10th place in the Italian top flight after 11 matches and are eager to reinforce their midfield options.
Zabi joined Paris FC from Stade de Reims for €20 million last summer but has struggled to establish himself under manager Liam Rosenior.
Despite making eight Ligue 1 appearances this season and registering one assist, the midfielder has yet to start a league match.
Napoli are hoping to capitalise on his limited playing opportunities to secure his services.