The 23-year-old Germany international has emerged as a target for Rafael Benitez's side and confirmed he has been in contact with the Naples outfit.
Kramer, who started the World Cup final against Argentina but had to come off with concussion, has hinted that he would welcome the opportunity to play under Benitez, but it remains to be seen if a move can be sealed.
He told Bild: "Am I in contact with Napoli? Yes, I am talking to Napoli.
"It's a very interesting offer, above all because they have a great coach. I cannot add any more at this moment."
Kramer joined Borussia on a two-year loan deal from Bayer Leverkusen 12 months ago and enjoyed an impressive first season at the club.
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