Arsenal, Manchester City and Paris Saint-Germain are also interested in the Algeria international defender, who has assisted five goals over 17 games so far this season
Napoli full-back Faouzi Ghoulam is being tracked by Chelsea, according to Le Buteur.
Although Antonio Conte wanted a centre-back in the summer, he has turned his attention to the versatile French-born defender, who plays his international football with Algeria.
While the Blues are willing to pay £24 million for the player, they could face competition from Arsenal, Manchester City and Paris Saint-Germain.
Ghoulam has played 17 times for Napoli this season and has picked up five assists.