Antonio Conte was keen on signing the defender last summer.
Napoli chief Aurelio De Laurentiis confirmed the Blues had a £58m bid for the 25-year-old rejected last year.
And it seems that the west London outfit are ready to resurrect their interest.
According to the Star on Sunday, Conte has drawn up a wishlist and it includes Koulibaly.
The report suggests the Italian tactician is desperate to fill the void once John Terry leaves.
Terry’s current deal expires at the end of the season and he is yet to hold talks over extending his stay.
He has been discussed as a target for MLS and Chinese Super League clubs.
It is believed that Chelsea will have to stump up £60m if they want Koulibaly.
Added to that, the report suggests the France-born defender would slot in perfectly into Conte’s 3-4-3 system.