Etienne Capoue
Etienne Capoue is hoping to seal a move from Tottenham to Napoli.Reuters

Napoli have issued Tottenham a final ultimatum regarding the purchase of Etienne Capoue, insisting they won't go any higher than €10.5m for his signature.

Capoue is currently looking for an exit from Spurs having featured for the club just 13 times this season. Napoli have made their interest in the France international clear and with the World Cup looming he is hoping to secure a move soon to ensure more first team opportunities.

Spurs are believed to be insisting that the Italian club pay €15m and his agent Martha Fischer recently said of the stand-off: "The problem is not the player or Napoli – Tottenham just want a lot of money. What they're asking for is absurd. But we are only on January 21, and there is still hope."

And now TuttoMercatoWeb are reporting that Napoli have told Tottenham they will not continue to make bids for the former Toulouse man, instructing the Premier League club to accept the €10.5m offer or they will look elsewhere for midfield additions.

Spurs chairman Daniel Levy is famous for his ruthlessness when negotiating transfers and although there is only a week left until deadline day arrives the club are not known for changing the valuation of their players under pressure.

Napoli have already been knocked back in their efforts to sign Lyon captain Maxime Gonalons and Tottenham will be hopeful the meagre options in the January window will see the Italian side's desperation grow as deadline day approaches.

With Napoli currently still in with only a slight chance of winning the Scudetto and out of the Champions League Benitez will be looking to keep spending in order to build a side capable of seriously challenging for trophies.

Napoli are currently just three points ahead of fourth-placed Fiorentina and the coming months are particarly important as the former Liverpool and Chelsea manager looks to take the club back into qualification contention for the top-tier European tournament.