Allegri has signed a two-year contract with Napoli as Antonio Conte's successor, with an option for a third year, following his dismissal by AC Milan in the immediate aftermath of the club's failure to qualify for the Champions League on the final day. He had negotiated an initial agreement with Napoli before that final match even took place, according to Gianluca Di Marzio.
Rabiot joined AC Milan last summer at Allegri's personal urging, taking a salary cut to leave Marseille — where he had been involved in a training-ground altercation with former teammate Jonathan Rowe — to reunite with the coach under whom he had spent three successful seasons at Juventus. He signed a contract at Milan running until June 2028 and earns approximately €5 million per season.
Getting him to Napoli will require significant financial engineering. Milan are not obliged to sell and have no incentive to subsidise a transfer to a direct rival. La Gazzetta dello Sport reported that the Rossoneri could demand up to €20 million, a fee Napoli can only contemplate after reducing their wage bill — most likely by offloading André-Frank Zambo Anguissa and resolving the situation of Kevin De Bruyne, who has made clear he intends to negotiate his future directly with the club.
The Allegri-Rabiot connection is the asset Napoli's sporting leadership is banking on. In the same way Conte's relationship with Romelu Lukaku unlocked a deal that otherwise made little economic sense, the belief in Naples is that Allegri's personal call will be sufficient to convince Rabiot to push for the move — even at a reduced salary — when the moment comes.
Rabiot had choices when he left Marseille last summer. He chose Milan because of Allegri. Whether that logic repeats itself is the question that will define one of the summer's most complex transfers.