Tanguy Ndombele is reportedly expected to report for duty at Tottenham Hotspur at the beginning of pre-season.
The 26-year-old was quickly cast aside by Antonio Conte and returned to former club Lyon on loan during the January transfer window in 2022.
Even though Ndombele made his way back to North London in the summer, it was always anticipated that he would again leave Spurs, whether that be on a permanent or temporary basis.
Napoli came calling for the France international with a loan proposal which included the option to buy at the end of 2022-23.
The Naples-based outfit have since enjoyed the best campaign for over three decades, the club on the brink of winning the Serie A title for the first time since 1990.
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While Ndombele can claim to have played his part, he has not been favoured by head coach Luciano Spalletti, making six starts and 19 substitute outings in the league.
A further 296 minutes across seven appearances have come in the Champions League, but Ndombele has been no more than a backup option at Gli Azzurri.
According to Il Mattino, Napoli have no attention of taking advantage of the buy clause which is present in their agreement with Spurs.
That figure stands at £26m and is deemed too high for consideration with Ndombele not establishing as a key player under Spalletti.
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Nevertheless, it is suggested that Ndombele may be given the chance to depart Spurs for Napoli on a full-time basis if the English club are prepared to lower their valuation.
Ndombele will have two years remaining on his contract in the summer and Spurs may have to reach a compromise to avoid losing their former club-record signing on a free transfer in the future.
Spurs have little to no chance of recouping anywhere near to the alleged £55m that they shelled out for Ndombele in 2019, but they will want to limit the hit that they take with FFP.
The last of Ndombele's 91 appearances for Spurs came when he was jeered upon being substituted in an FA Cup tie with Morecambe, supporters frustrated at the slow manner of his walk at a time when they trailed the EFL side with 21 minutes left.
Darren Plant
