Liverpool have failed in their attempts to revive interest in Piotr Zielinski.
Zielinski emerged as a target for Jurgen Klopp last summer but the former Udinese midfielder turned down the Reds in favour of a switch to Napoli.
But reports in Italy claim that pursuit of the Poland international is far from over.
The Liverpool manager has monitored Zielinski’s progress during his debut season for the Serie A outfit, in which he made 47 outings in all competitions.
According to Il Mattino, Tottenham are set to rival the Anfield club for the 23-year-old but both clubs have seen £25 million offers rejected by Napoli.
Mauricio Pochettino’s attention has piqued in Zielinski amid the threat of Barcelona luring away Spurs’ playmaker Christian Eriksen this summer.
But Napoli president Aurelio De Laurentiis is holding out for a figure closer to the player’s contract release clause which currently stands at £61.5m.
Zielinski previously admitted that he had held talks with Klopp over a move to Anfield but instead opted to remain in the Italian top flight.