The centre-back has struggled to make an impression since joining the Italian club in January.
Tuanzebe, who is now 24, has barely featured for Napoli, and has not been impressive when he has played.
The ex-England Under-21 star has been on several loan spells as a United player, including three at Aston Villa.
Tuanzebe is likely to be moved on by incoming United boss Erik ten Hag, as the club attempts to raise transfer funds for a summer spending spree.
According to Calciomercato, Tuanzebe is definitely not signing for Napoli in the summer, as the club are happy to let him go back to United when his loan expires.
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