Arsenal are likely to want to sound out Ancelotti, but he is not currently rated among the frontrunners to replace Unai Emery, who has spoken with Everton since his sacking.
Former players Mikel Arteta and Patrick Vieira are still rated as the favourites for the permanent Arsenal post, but Ancelotti’s availability could yet change things.
It is understood Ancelotti still owns a house in London and would be keen to return to management in the Premier League, having been sacked by Chelsea in 2011.
Everton appear to have given themselves time to wait to speak to Ancelotti by confirming that Duncan Ferguson will remain in caretaker charge for Sunday’s trip to Manchester United.
Ancelotti’s Napoli exit was met by emotional reactions from his players, who had witnessed first-hand the troubles behind the scenes he had been forced to work against.
De Laurentiis had fined the entire Napoli squad after they refused to go on a training retreat. The moment had marked a low point for Ancelotti, who found himself waiting on the team bus on his own, while players effectively went on strike out of defiance towards the club’s owner.
Ancelotti on Tuesday released a statement that said: “I would like to personally thank the club, its employees, my players, my staff and the president for the opportunity to live an unforgettable experience in a wonderful city such as Naples.”