The Daily Mail says Sarri is edging closer towards the Chelsea exit with Juventus attempting to absorb any compensation into a transfer fee for Emerson.
Sarri has made it clear he wants to leave Stamford Bridge to replace Max Allegri in Turin.
Chelsea will not stand in his way and have launched their search for a successor but are demanding £5million from the Italian champions to release the 60-year-old manager from his contract.
Juventus have also declared an interest in Emerson and, according to reports in Italy, would rather inflate the price for the Brazilian left-back than make a one-off payment for Sarri because, in accountancy terms, a transfer fee can be spread across the length of his contract.
Whether this proves to be a feasible option remains to be seen.