The 20-year-old has impressed while on loan at Atletico Madrid, but looks set to leave Valencia in the summer due to their financial problems.
“I always like to know how they are doing,” Banega told Rome based newspaper Il Corriere dello Sport.
“Every footballer in the world dreams of playing in the San Paolo, the stadium of Diego Maradona, in the jersey he wore while leading Napoli to great results.”
He added on why he would like to join Napoli: “Because two of my best friends, Ezequiel Lavezzi and Jesus Datolo play there.”