The left-back turns 27 next month and is preparing to start for Italy in Sunday’s UEFA EURO 2020 Final against England at Wembley Stadium.
His contract at Stamford Bridge only runs to June 2022 and he gets very little playing time, so is eager for a return to Serie A.
New Napoli coach Luciano Spalletti confirmed in a press conference that he has spoken to Emerson about a potential reunion, having already worked with him at Roma.
However, Calciomercato.com claim Chelsea’s asking price is €20m plus €5m in various add-ons, which is considered outlandish by the Serie A sides.
Chelsea paid €20m to sign the Italo-Brazilian from Roma in January 2018.
A return to Roma has also been suggested to replace Leonardo Spinazzola, who has been ruled out for seven to eight months by Achilles tendon surgery.