The Italians are hoping to tempt AVB away from White Hart Lane.
Napoli president Aurelio De Laurentiis confirms that the Serie A club have made an approach to bring Tottenham manager Andre Villas-Boas to the club.
In an interview with Portuguese newspaper DN, De Laurentiis admitted that AVB would be the ideal successor to Walter Mazzarri – who announced he will not be continuing in Naples next season.
“Yes,” the president replied when asked if an approach had been made.
“There is a very tempting argument to hire a young coach here.”
Whether the 35-year-old would be tempted to Napoli is another matter, after he has enjoyed a highly successful debit season at White Hart Lane, despite missing out on Champions League football next year to Arsenal.
Spurs’ 72 points in 2012/13 is the highest total a club has ever amassed without making it into the top four, after the Gunners edged ahead of their North London rivals on the final day of the Premier League season.
Napoli meanwhile are guaranteed top European football next season after finishing second in Serie A to champions Juventus, although whether they can hold onto to star man Edison Cavani is another matter.
Cavani has been heavily linked with a move away from Naples with Manchester City seemingly being his likely destination.
If AVB decided to stay at Spurs however then De Laurentiis has already eyed up moves for both Roberto Di Matteo and Rafael Benitez – with both managers likely to be out of a job this summer.
For the Lilywhites, losing their talented young boss would be disastrous as it was partly his influence that was believed to get the best out of Gareth Bale this season.