Goal says Tottenham are among those showing interest in the 26-year-old striker, who has seen his time in Naples hindered by multiple injury problems.
Jose Mourinho is eager to bolster his attacking options in north London following an extremely difficult 2019-20 Premier League campaign - his side are languishing in 10th.
Mourinho is looking at bringing in an established striker - with there currently a lack of quality competition for England star Harry Kane.
But Spurs will face fierce competition for Milik, who Napoli rate at £40million, from Serie A giants Juventus. Juve have put centre-back Cristian Romero on the table to Napoli but they are not interested in losing a striker for a defender.