Hermoso's Atleti deal s due to expire at the end of next month.
DAZN says Napoli are clear favourites in the hunt for the 28-year-old's signature.
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However, Napoli and Hermoso have yet to agree on a contract. There is still a distance between the parties.
Napoli also has competition from Roma - who have also made contact with Hermoso's representatives. Inter Milan, Juventus and AC Milan are others showing interest in Atletico Madrid's defender.
Hermoso scored two goals and provided two assists in 45 competitive appearances for Atletico this season.