The Portugal U21 international joined Manchester United from Porto in 2018 but struggled to make an impact at Old Trafford, leading to the Premier League club sending him to Milan on loan last summer.
However, according to Tuttosport, his form in Italy has drawn the attention of Napoli and the Partenopei are hoping to open discussions with Manchester United at the end of the season over a move.
Whilst the Red Devils are undecided on their plan for Dalot, Napoli will pursue him as they look for a long-term replacement for Faouzi Ghoulam, after the Algerian last week suffered a second anterior crucial ligament injury in three years.
Dalot has made 21 appearances in all competitions for Milan this season, scoring twice. The 21-year-old has featured heavily in the Rossoneri’s Europa League campaign, establishing himself as first choice left-back in Europe.