The Coppa Italia winners have been linked heavily with Tottenham Hotspur’s Sandro and Liverpool’s Lucas Leiva but they are yet to reinforce the midfield despite a holding midfield player being the club’s main target.
According to Sky Sport Italia, Napoli will make an offer for the 25-year-old defensive midfielder if they progress to the Champions League group stage at Athletic Club’s expense.
The second leg in the tie is at San Mames on August 27 with the score going in from the first leg at 1-1.
The Partenopei coach Rafa Benitez is reportedly a great admirer of the Spain and Basque Country international and keen to take him to the Stadio San Paolo.
Iturraspe recently dismissed rumours of a move to Bayern Munich and said that he is only concentrating about the Champions League tie agains Napoli.
The midfielder made 33 appearances for Los Leones as the Basque side finished in fourth place, 17 points behind Real Madrid.