The 33-year-old is looking likely to return to Italy this summer, according to Sky Sports News.
Cesar joined QPR from Inter Milan last summer, but despite some impressive displays, he was unable to save the London side from relegation to the Championship.
After recently being recalled to the Brazil national side for the Confederations Cup, Cesar is keen to secure a move to a high-profile league in a bid to boost his chances of keeping the number one jersey for the World Cup next summer.
QPR are willing to let Cesar leave as they look to decrease their wage bill. Arsenal were strongly linked with a move, but it now seems that Napoli are close to securing a deal.