Internacional striker, Damiao, has long been linked with a move to Europe, having attracted interest from a host of different clubs, and the Premier League has been touted as a potential destination.
Spurs boss Andre Villas-Boas failed with an attempt to bring the Brazilian international to White Hart Lane during the January transfer window, but is expected to make a fresh approach for the player's services at the end of the season.
However, Tottenham's hopes of securing Damiao's signature now look to have been dealt a significant blow, after the frontman's representative, Vinicius Prates, revealed that Napoli would be his first-choice option.
"The Italian championship is a goal for Leandro but he is focusing on having success in Brazil, but anything can happen in June," he told TuttoNapoli.net. "However, there is not any agreement with European teams.
"Internacional refused an offer of 20million euros for Leandro from Tottenham, and few European clubs have the capacity to hire him right now.
"But certainly, the Napoli attack is one of the strongest in Europe. It would be a pleasure for him to wear the shirt once worn by Careca."
Napoli are believed to be in the market for a replacement for Uruguayan forward Edinson Cavani, who himself has attracted plenty of transfer interest, and is expected to leave Stadio San Paolo in the summer.