The Italian had two contrasting campaigns at the helm and has now vacated his post.
In May, Napoli appointed Carlo Ancelotti to replace Sarri amid speculation that the latter could take the Chelsea job.
Manchester City have been consistently linked with the midfielder over the summer however the former Napoli manager Sarri sway the Jorginho's decision.
Chelsea have always been rooting to replace their current manager Antonio Conte with Maurizio Sarri, but Napoli have since been holding on to their €8m (£7m) compensation fee for Italian.
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He said the Eiffel Tower was not considered as attractive as the Taj , yet it attracted millions of tourists. You start shutting them down", the bench said, adding, "Charity begins at home.
Antonio Conte's departure from Chelsea is expected to be confirmed imminently, and the Stamford Bridge faithful are readying themselves for an eighth different manager in seven years.
Sarri, who split his time between banking and playing football before he took up coaching aged 40, has not won a major honour in three years at Napoli but has guided the club to finishes of second, third and second again. They are also interested in goalkeeper Alisson Becker if Thibaut Courtois decides he wants to leave.
Sky Sports reports that Chelsea has fired the Italian manager only one season removed from a Premier League title and on the heels of an FA Cup win. Sarri could be joined by former Chelsea striker Gianfranco Zola as part of the backroom staff.
Under Sarri's tutelage, Dries Mertens has been transformed into one of the continent's most potent attacking threats, the Belgian scoring a whopping 56 goals in the last two seasons for the free-flowing Partenopei.
Sarri could be followed by midfielder Jorginho from Napoli, with Chelsea willing to pay £50m, plus £7m in bonuses, for the pair.