Tottenham are putting Kieran Trippier up for sale at the end of this season.
The Mirror says according to reports, Spurs will listen to offers as they feel it is a position they can strengthen.
Napoli last week joined Manchester United in the hunt for the defender, arguably England's best player in Russia last summer.
Atletico Madrid are also interested in Trippier - and Spurs appear to be welcoming the interest.
A swap involving Napoli midfielder Amadou Diawara has been mentioned for Trippier.