The Italy wing-back wants to move on from Chelsea and return to his homeland this summer after being a bit-part player with the Blues over the last few seasons.
Several clubs in Italy are interested in getting their hands on him with Napoli, Inter and AC Milan believed to be keen to secure a deal to sign Emerson.
Napoli are really pushing to land the left-back, but they are not prepared to meet Chelsea’s €20m asking price for him.
According to Italian daily Gazzetta dello Sport, the Serie A giants are ready to put in an offer of around €8m for Emerson in the ongoing transfer window.
Napoli are also prepared to accept an obligatory purchase clause if Chelsea agree to loan out Emerson.
The Serie A giants do not believe €20m represent good value for a player who will be out of contract next summer.
But they are open to negotiations and are ready to guarantee a fee to Chelsea if the loan formula is implemented.
However, Chelsea would have to extend his contract for a loan deal as Emerson has 12 months left to run on his current deal.