Apparently, when Napoli say they've made their final offer, they mean it. Or at least that's what they want Tottenham Hotspur to think at the moment. Our Napoli blog The Siren's Song passed along a story from TuttoNapoli stating that the Serie A club have pulled out of the 'race' to sign Etienne Capoue.
Napoli had reportedly bid €10m for Capoue -- less than Spurs paid for him in the summer -- but Spurs were said to be holding out for a better deal. Generally, Daniel Levy doesn't sell players quickly unless he can recoup what he paid for them, and in may cases, he's kept players too long and let them depreciate in value out of principle.
Whether it's a negotiating tactic or a legitimate move, Napoli don't have an offer on the table for Capoue, which isn't good if Spurs want to move him. Not that anyone knows for sure whether or not Spurs actually want to sell him. But Napoli still need a midfielder, so don't assume this deal is totally dead.