The 26-year-old Brazilian-born Italy international has been linked with the Nerazzurri for some time and Biscione coach Antonio Conte wants him at the Milanese club but the Partenopei are also looking to acquire the defender.
According to SportMediaset, Napoli want to sign a left-back who would provide an upgrade on current left-backs Faouzi Ghoulam and Mario Rui, and Emerson fits that profile.
The Azzurri defender is contracted to Chelsea until June 2022 but he has found playing time under Blues manager Frank Lampard to be limited and he is likely to push for a transfer to find more opportunities to play.
Emerson has only played two matches so far in the 2020/21 Premier League season, but this has not deterred Italy coach Roberto Mancini, who is still happy to select him for international duty.
The oriundo featured in five Azzurri games throughout October and November.