The midfielder is expected to leave the Rossonero in January and has been linked with Wolves.
But Mirabelli, who signed Kessie for Milan, told Radio Marte: "Kessie is one of the most important midfielders in Italy. He's young, is physically strong and he is extraordinary, but every player must be managed and treated differently.
"He is suffering at Milan and I wish that Napoli would sign him, it would be the coup of the century. Cristiano Giuntoli is a footballing connoisseur and anyone who signs Kessie is getting a great deal. He will do great things because he lacks nothing."