The Mirror says Napoli are preparing a £30m bid for the Holland international.
Ake quit Chelsea to join Bournemouth in a £20mdeal at the start of last season.
The 24-year-old has enjoyed another stellar season at Dean Court, having swept the Cherries' player of the year awards last season.
Now Napoli sporting director Cristiano Giuntoli is earmarking the Dutch international as a summer transfer target for the Partenopei.
It's understood he has already made contact with the player's representatives over a potential summer switch.