The 26-year-old defender is keen to move on from Chelsea as he has been struggling to get game time at Stamford Bridge under Frank Lampard.
He has made a Premier League matchday squad just twice this season and his only league appearance came in an eight-minute cameo.
Emerson is keen to move on from Chelsea as he seeks game time and his stock remains high in Italy, where he has several suitors.
According to Italian outlet Calciomercato.com, Napoli are still interested in the Italian and are keeping a close watch on him.
But they are unlikely to try and sign him during the January transfer window as he is not a priority at the moment.
The Serie A giants want to wait until next summer before making a move for him as part of their plans.
Napoli believe a fee of around €20m would be good enough to convince Chelsea to sell the player at the end of the season, but it remains to be seen if they are willing to offer that figure.