According to the player's agent, Zinchenko had talks with the Serie A side over the summer but a transfer failed to materialise.
The 21-year-old was also linked with moves to Wolves and Real Betis, though opted to stay in Manchester to prove himself to Pep Guardiola.
Despite only making two starts for the 'Citizens' this season, the Ukrainian youngster has impressed - though once again has been adopted as cover at left-back despite being an attacking midfielder by trade.
Zinchenko may have to move away from the Etihad if he desires to play in his preferred position - and more regularly at that.
Agent Alan Prudnikov spoke to 'Radio Marte' regarding the potential for a transfer, saying: "We are always open to proposals coming from Italy.
"Napoli showed interest both over the summer and the year before, but never managed to find an agreement with Manchester City.
"I met with [Napoli director] Giuntoli and we laid down the foundations of a deal with Zinchenko.
"But the two clubs could not agree a fee. We'd be ready to discuss it again, though."