Napoli may be prepared to allow Maurizio Sarri to join Chelsea for nothing – if the Blues agree to send David Luiz the other way for a cut-price fee.

Former Chelsea manager Carlo Ancelotti has agreed to take over at Napoli in anticipation of Sarri leaving after contract negotiations broke down. That leaves Sarri looking for another job and the 59 year-old has held talks with Russian club Zenit Saint-Petersburg, but is understood to be ready to reject a £5.2 million-a-year offer.

Sarri, along with Luis Enrique and Leonardo Jardim, has been linked with the Chelsea job and is thought to prefer a move to Stamford Bridge. Zenit have given him until the weekend to give a firm answer to their offer, but he looks set to wait to see if the Blues come calling.

Already facing a potential £9m bill to sack Antonio Conte, Chelsea are not keen on having to pay the £7m release clause in Sarri’s Napoli contract – particularly as the Italians have their replacement in place. But sources in Italy claim Napoli may be prepared to waive that fee if Chelsea agree to sell them Luiz for a discounted price.

Luiz fell out of favour under Conte and also suffered recurring injury problems this season. He has one year remaining on his contract and, aged 31, is yet to hold talks over an extension.