Mainoo, an England international, is also attracting interest from Aston Villa, Newcastle, and Spanish clubs Real Madrid and Barcelona, who are looking to sign him.
Napoli are in contact with Mainoo's representatives and may consider making a loan bid in January to bring him to the Serie A side.
The Italian club, under manager Antonio Conte, aims to provide Mainoo with more playing opportunities in a competitive environment, allowing him to continue his development as a player.
Napoli already has experience with Manchester United players, having Rasmus Hojlund on loan and former United midfielder Scott McTominay on their books.
Mainoo has played a limited number of minutes this season, with only four Premier League appearances off the bench, and may consider leaving if his playing time doesn't improve. Napoli could be a good fit for him if he decides to depart.