Napoli have reportedly lodged a £10m bid with Tottenham Hotspur for the services of midfielder Sandro.
The Brazilian is not believed to be in Mauricio Pochettino's plans at White Hart Lane and is yet to feature for the club in any competition this season.
Rafael Benitez is understood to have made the 25-year-old - whose contract expires in 2016 - a priority signing after missing out on Manchester United's Marouane Fellaini.
According to The Daily Star, the Spaniard has offered Sandro a four-year deal to join him in Naples.
Sandro started 18 games for the Lilywhites in total last term.
