Maurizio Sarri will only become Chelsea next Manager if David Luiz is included in the deal.
Despite Carlo Ancelotti appointment at the Stadio San Paolo , Sarri still remains under the Italian contract.
According to the Daily Express, Napoli continue to hold all the cards in the complicated deal and are only willing to give Chelsea what they want if Luiz is handed over.
The Brazil international was pushed down the pecking order in Antonio Conte’s second season at the helm, starting just nine Premier League games, but he would likely form part of Sarri’s plans.
Chelsea face a £9m compensation bill if they sack current boss Conte, while £7m would also be required to buy out the remainder of Sarri’s Napoli contract, which the Partenopei would waive as part of the Luiz transfer.