The Italian side are believed to rival Newcastle United for the signature of the Cameroonian, who moved to the Stade Velodrome from Monaco two years ago.
Alan Pardew has turned to Ligue 1 this season as he seeks to build a team at St James' Park and N'Koulou could become the sixth recruit since January.
However, talkSPORT reports that Partenopei are now keen on the 23-year-old, who has won 36 caps for his country.
Restore Data
| Team | P | W | D | L | F | A | GD | PTS | |
| 1 | Paris Saint-GermainPSG | 12 | 10 | 2 | 0 | 36 | 10 | 26 | 32 |
| 2 | MonacoMonaco | 12 | 8 | 2 | 2 | 21 | 10 | 11 | 26 |
| 3 | Marseille | 12 | 7 | 2 | 3 | 27 | 16 | 11 | 23 |
| 4 | Lille | 12 | 6 | 4 | 2 | 19 | 11 | 8 | 22 |
| 5 | Nice | 12 | 5 | 5 | 2 | 23 | 12 | 11 | 20 |
| 6 | Lyon | 12 | 5 | 4 | 3 | 19 | 16 | 3 | 19 |
| 7 | Auxerre | 12 | 6 | 1 | 5 | 21 | 19 | 2 | 19 |
| 8 | Reims | 12 | 5 | 3 | 4 | 20 | 16 | 4 | 18 |
| 9 | Lens | 12 | 4 | 5 | 3 | 13 | 12 | 1 | 17 |
| 10 | Toulouse | 12 | 4 | 3 | 5 | 13 | 14 | -1 | 15 |
| 11 | StrasbourgStrasbourg | 12 | 3 | 4 | 5 | 21 | 24 | -3 | 13 |
| 12 | Brest | 12 | 4 | 1 | 7 | 16 | 22 | -6 | 13 |
| 13 | Saint-EtienneSt Etienne | 12 | 4 | 1 | 7 | 11 | 25 | -14 | 13 |
| 14 | Le HavreLe Havre | 12 | 4 | 0 | 8 | 10 | 23 | -13 | 12 |
| 15 | Rennes | 12 | 3 | 2 | 7 | 13 | 19 | -6 | 11 |
| 16 | NantesNantes | 12 | 2 | 4 | 6 | 14 | 19 | -5 | 10 |
| 17 | Angers | 12 | 2 | 4 | 6 | 13 | 21 | -8 | 10 |
| 18 | Montpellier HSCMontpellier | 12 | 2 | 1 | 9 | 11 | 32 | -21 | 7 |
| > Ligue 1 Full Table | |||||||||
