Chelsea are set for a major restructure in the months ahead and, with Maurizio Sarri poised to finally take charge at Stamford Bridge, transfer business in the market can begin.
The Blues missed out on Champions League football for next term and are looking to bolster their defence in the market, potentially offloading those surplus to requirements in order to raise funds for their own transfer activity.
Brazil defender David Luiz is one of the players most likely to leave and The Sun states Serie A runners-up Napoli are plotting a bid worth around £26m in an attempt to lure the experienced defender to Naples.
The 31-year-old defender spent the majority of last season on the sidelines, although reports suggested he fell out with boss Antonio Conte, and Chelsea will be prepared to listen to offers – especially if their planned capture of Juventus’ Daniele Rugani comes off.
New Napoli boss Carlo Ancelotti has worked with Luiz previously during his time at Chelsea in 2011 and is keen to bring him to Italian football for his debut campaign at the club in 2018-19.