Napoli are inviting Everton to discuss terms for midfielder Allan.
The Daily Express says Napoli are ready to negotiate a sale but there are doubts as to how much Everton are willing to pay.
While it is clear that Ancelotti approves of the signing, the player will turn 30 in January and with finances already limited, Everton appear to be hesitating on a fee.
Italian reports claim that Napoli president Aurelio De Laurentiis wants around £36million for the Brazilian international.
As it stands, Everton have shown little indication of going above the £20m mark but there is some suggestion that Napoli may be prepared to meet in the middle.