Sarri has been holding talks with Chelsea over a deal to take over from Antonio Conte and he has already been replaced at Napoli by Carlo Ancelotti.
If Sarri is appointed manager at Chelsea, he is keen to target some of his former players, including Senegal international defender Koulibaly.
The centre-half was the subject of a summer-long pursuit by Chelsea in 2016, and was again wanted 12 months ago, but he has suggested he will be staying at Napoli to work with Sarri’s successor Ancelotti.
“They [Chelsea] can expect nice football because he is a very good coach,” Koulibaly told Talksport about Sarri.
"I'm disappointed that he leaves like this, but we have now a big coach [Carlo Ancelotti]. We know we can win something with him.
"I hope he will win something with Chelsea because he's a nice coach. When a coach like this comes he needs time. So, I think they have to give him time because he will change the football of Chelsea, I think.
"At Napoli we enjoyed it very much as players and the supporters enjoyed it very much. At Chelsea I think it will be the same."
However, despite fresh interest from Chelsea this summer, Napoli president Aurelio De Laurentiis has identified Koulibaly as one of the players who is too important to lose.
"Not just one!," said De Laurentiis, when questioned about the players who cannot leave the club.
"Koulibaly is unapproachable and with him also [Piotr] Zielinski and with them [Marko] Rog."