The Blues are thought to be in negotiations with Sarri about replacing Antonio Conte in the Stamford Bridge hot seat ahead of the new season.
Conte led Chelsea FC to a disappointing fifth-placed finish in the Premier League last term to miss out on Champions League football.
The former Juventus coach led Chelsea FC to the Premier League title in 2016-17 before the Blues were 1-0 winners against Manchester United in the FA Cup final at Wembley last month.
Sarri is no longer in charge of Napoli after Carlo Ancelotti replaced the controversial manager after the Naples side finished in second place behind Juventus last term.
The 57-year-old is thought to be keen to appoint Zola as his number two if he does take over the reins of the west London outfit this summer.
However, the Chelsea FC legend refused to give any indication about a return to Stamford Bridge in a coaching capacity.
“There is a lot of rumours about me at the moment and nothing has happened. And we’ll see what happens in the future,” Zola told Sky Sports.
“I don’t know. I was afraid you were going to ask me this. Really, I don’t know.
“But honestly, at the moment it is only talking. Nothing is decided.”
Chelsea FC have won the Premier League title in two of the past four seasons under Jose Mourinho and Conte.
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