Due to the financial implications of the coronavirus pandemic, it has been widely claimed that Spurs are against making any big-money additions during the next transfer window.
However, as well as free agents and loan arrivals remaining a possibility, the North London outfit are seemingly prepared to put together part-exchange or straight-swap deals.
According to Corriere dello Sport, Jose Mourinho is happy to part ways with Moura if it boosts the club's chances of signing Milik.
Although Moura has contributed 23 goals since joining Spurs in January 2018, the Brazilian is not regarded as a like-for-like replacement for Harry Kane.
Milik, meanwhile, is more in the mould of the England international, while the 26-year-old has netted 13 times in Serie A and the Champions League this season.
Despite Napoli said to be demanding in the region of £50m, Milik has just one year remaining on his contract.