The 23-year-old, who spent the second half of last season on loan with the Brewers, has now penned a permanent deal following his release from Derby in the summer.
He told the club’s official website: “When the gaffer told me he wanted to do the deal, there was no hesitation. I signed up straight away.
“I established myself in the side at the back end of last season and I really enjoyed it. We won the league and it was really nice to be part of that team.
“The club is clearly going places and that’s the reason I wanted to sign and try and get further up the league with Burton Albion.
“Since we have come back for training, everyone is buzzing, really up for it. We just want to get this pre-season out of the way and crack on with that first game of the season at home to Scunthorpe.”
Naylor made 17 appearances for Jimmy Floyd Hasselbaink’s title-winning side last season.