The Serie A champions confirmed last week that Allegri will leave the club at the end of the season after five seasons in charge in Turin.
Sarri has been named among the candidates to replace him after impressing during his three-year stint with Napoli prior to his move to Stamford Bridge last summer.
Alfredo Pedulla has reported that while Lazio coach Simone Inzaghi is high on the Old Lady’s shortlist of candidates for the job, there is still a good chance of Sarri returning to Italy after one season in English football.
The manager’s future is not dependent on the result of the Europa League final against Arsenal on May 29, according to the report, while the potential two-window transfer ban facing the Blues could convince the 60-year-old to walk out.
Milan and Roma have also been linked with a move for the Chelsea boss, but Sportitalia says Juventus have taken ‘steps forward’ in their pursuit.
Sarri led Chelsea to third place in the Premier League this season and to the final of the Carabao Cup, where they were beaten by Manchester City on penalties. They face Arsenal in Baku's Europa League final at the end of the month.
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