The 26-year-old full-back was a bit-part player at Chelsea last season and has been heavily linked with a move away from west London this summer.
Emerson is not happy at being a fringe player at Chelsea and wants to return to Italy in order to play more first-team football next season onwards.
Several clubs in Italy have been monitoring the left-back and are interested in securing his services.
And according to Italian daily Gazzetta dello Sport, he is at the top of Napoli’s shortlist of full-backs for the ongoing transfer window.
New Napoli coach Luciano Spalletti has made a specific request to Napoli to sign the Chelsea defender this summer.
Spalletti is a big fan of the player and Emerson is his priority target as part of his plans to sign a new left-back, however the player’s salary of €4.5m per year is an issue.
Inter also have their eyes on the Chelsea defender as they look to freshen up their left-hand-side.
Chelsea want €20m from his departure and are prepared to trigger a one-year extension on Emerson’s contract to further protect his value.
