The Romania international joined Tottenham in January from Genoa, but has struggled for minutes this season.
The Sun says Napoli are keen to bring Dragusin back to Italy this summer.
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Tottenham are reluctant to sell Dragusin, but will accept an offer of 40m to part with the stopper.
Agent Florin Manea recently said: I can say that if (manager Ange) Postecoglou told Dragusin that he is only considered an alternative to the other centre-backs, then he would not stay just to sit on the bench.
If he doesn't play, then we have to think about other solutions."