The 26-year-old’s agent has held talks with Napoli.
“I really like Napoli, it is an exceptional place,” Borja Valero told Radio Kiss Kiss.
“I was there to play with Villarreal in the Europa League and was amazed by the atmosphere at the San Paolo.
“I do know that my agent Camano has spoken to the Napoli directors, but I cannot give any statements on the matter.”
Valero’s current contract with Villarreal is set to expire in the summer of 2015.