The Belgium international has fallen down the pecking order at White Hart Lane in recent seasons due to the arrival of Mauricio Pochettino.
The Argentine boss, who took over at Spurs from Tim Sherwood after agreeing to leave Southampton, has opted to choose youth over experience, with Ryan Mason, Dele Alli, Eric Dier and Nabil Bentaleb getting the majority of game-time through the middle of the park.
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So far this season, Dembele has started just four games for the Lilywhites and was expected to leave the club over the summer, with Chelsea a surprise name thrown in the mix.
However, the 28-year-old opted to stay put in north London after proposed moves failed to materialise.
With the lack of first-team football an issue ahead of next summer's European Championships in France, Dembele is desperate to leave the Premier League club.
And Tuttosport are claiming that personal terms between Napoli and the player have been agreed and all that's left is to agree on a transfer fee with Tottenham.
It's reported that £10.3 million will be the offer Napoli table for Dembele, with Pochettino ready to accept it due to the midfielder not being in his first-team plans.
Dembele admitted that he was growing frustrated with life at White Hart Lane and stated he felt under-appreciated due to the lack of football.
He said: "I've played so few minutes, it is a big disappointment to me.
"At one point I showed what I've got and I thought I took my chance, but as quickly again I fell out of the team.
"Do I get little credit at Tottenham? Yes, I have that feeling at times, but it is ultimately down to me. I have to stay positive. I am still confident."
Chelsea, Sunderland and West Ham were all linked with formal moves for the Belgium over the summer.