The Argentinian, who played at Napoli between 1984 and 1991, last managed at United Arab Emirates club Al Wasl before leaving the post in the summer.
Maradona says he would be keen on coaching the Partenopei but does not want to disrespect current manager Walter Mazzarri by discussing the post.
"I would like to coach the Napoli but I'm not thinking of that bench because I don't want to disrespect Mazzarri, who is doing a great job here," he told a press conference.
"(Napoli's owner Aurelio) De Laurentiis has never invited me to the stadium to see a Napoli match. Maybe there will be time to talk to him."
Maradona is determined to clear his name over the outstanding tax bill issued to him by the Italian justice system.
He added: "Now I'm here to say that I'm innocent and I don't understand why the Italian revenue have asked me for €40million.
"I never took care of my contract (when I was a football player) - I thought only to go out there and play.
"They should ask for that money from (former Napoli owner, Corrado) Ferlaino."