The 25-year-old, who joined Spurs in August 2010, has enjoyed a varied spell at White Hart Lane, and has built a reputation as a tough-tackling, dynamic midfielder.
However, having regularly featured in Spurs' first-team up until this season, Sandro found himself frozen out of the side and publicly criticised by former boss Tim Sherwood.
His hopes of making Brazil's 2014 World Cup squad were also dashed after making just 17 appearances in a Tottenham shirt this season, and talks of a move have grown louder over time, with Serie A clubs monitoring his situation.
The midfielder's agent, Luiz Paulo Chignall, told calciomercato.com: "The interest of Napoli and Roma? We have not had direct contacts and there have been no formal offers.
"We know that many clubs are following Sandro.
"He would like to play in Serie A, it is a very important championship but now we have to wait to know if he can leave Tottenham or not."
Chignall did not reject the notion of Sandro remaining at White Hart Lane beyond this summer however, pointing to the midfielder's relationship with the fans as a positive.
"He is very fine in London and has a great relationship with the fans, who consider him an idol," he added.
"I think that Tottenham want to keep him, but I cannot rule out that they decide to sell if there will be a good offer."