Napoli will reportedly only give Maurizio Sarri the green light to become Chelsea's next manager if David Luiz is included as part of the deal.
Sarri remains under contract with the Italian outfit, despite Carlo Ancelotti being appointed at the Stadio San Paolo on Wednesday evening.
According to The Express, Napoli continue to hold all the cards in the complicated deal and are only willing to give Chelsea what they want if Luiz is handed over.
The Brazil international was pushed down the pecking order in Antonio Conte's second season at the helm, starting just nine Premier League games, but he would likely form part of Sarri's plans.
Chelsea face a £9m compensation bill if they sack current boss Conte, while £7m would also be required to buy out the remainder of Sarri's Napoli contract, which the Partenopei would waive as part of the Luiz transfer.