The 20-year-old has impressed this season as he continues to try and help his side avoid relegation.
However, the Spaniard has a 12million euros release clause in his contract and that has alerted Napoli.
Ceballos signed a new deal in 2016 until the end of the 2019-20 season and he has continued to claim he wants to remain with the club.
He is well liked by manager Victor Sanchez and has found his best form in recent months, however the lure of Champions League football could now prove too much.
This summer he could line up for the Spanish Under-21 side in the European Championship and Napoli will be hoping to wrap the deal up before any other clubs make a move.