Raheem Sterling is seriously considering ending his nightmare spell at Chelsea as he looks to escape a lucrative contract that has become a "prison." The 31-year-old winger has emerged as a potential target for Napoli, who are scouring the market for offensive reinforcements amidst a strict "zero balance" financial policy.Napoli have reignited their interest in Sterling as the Englishman looks for a way out of Stamford Bridge. The winger has been completely frozen out at Chelsea since the beginning of the season, having not featured since his loan spell at Arsenal concluded at the end of the previous Premier League campaign.According to Corriere dello Sport, Sterling is now seriously intent on leaving London and is looking to resolve a princely contract that has effectively become a "prison" for his career. At 31, the forward is desperate to return to action, and his profile as a versatile attacker appeals to the Napoli hierarchy.Sterling was a target for the Serie A club during the summer window, and his name has returned to the background as sporting director Giovanni Manna evaluates low-cost opportunities to bolster the squad. However, any move is contingent on Napoli navigating a complex January window defined by strict financial constraints.Napoli's ability to move for Sterling or any other target is heavily restricted by the club's "zero balance" rule for the winter transfer window. The board has dictated that they cannot spend more than they earn, meaning incomings are entirely dependent on generating funds through sales.Manna is already working on several exits to facilitate this. Giuseppe Ambrosino is set to join Venezia on loan with a €2 million option to buy, which becomes mandatory upon promotion to Serie A. Meanwhile, defender Marianucci, who recently provided an assist in the 2-2 draw with Verona, is attracting interest from Cremonese and Torino.Torino are reportedly ready to try and hijack the move for Marianucci by offering a loan deal that includes a hefty €20m option to buy, a significant potential profit on a player Napoli signed for €9m from Empoli.Looking for smarter football bets? Get expert previews, data-driven predictions & winning insights with GOAL Tips on Telegram. Join our growing community now!The headline operation that could unlock Napoli's market, however, involves striker Lorenzo Lucca. The forward, who was a major investment for the club costing €35m (€9m loan fee plus €26m obligation) from Udinese, is the subject of strong interest from Benfica.Jose Mourinho's side are keen to bring Lucca to Portugal, but negotiations have hit a stumbling block over the valuation. Napoli initially requested a package worth €30m, a figure Benfica deem too high. While the Portuguese giants reflect on the price, Nottingham Forest are also monitoring the situation.Napoli are open to letting Lucca leave, likely on an expensive loan with a right to redeem, but they cannot sanction the departure without first securing a replacement to support Rasmus Hojlund.Add GOAL.com as a preferred source on Google to see more of our reportingThe need for a new forward is exacerbated by the ongoing fitness struggles of Romelu Lukaku. The Belgian striker is reportedly still "very far" from a return to the pitch after suffering a serious injury to his left hamstring on August 14. With Lukaku unavailable and Lucca potentially leaving, Napoli have been forced to cast a wide net.Artem Dovbyk has been offered to the club by his agents, but the Roma striker recently suffered a muscle injury against Lecce. Although his recovery time is estimated at just 20 days, Napoli are hesitant to sign a player who is currently sidelined, given their relentless schedule on three fronts.As a result, Manna is also evaluating Evan Ferguson, currently on loan at Roma from Brighton, alongside the possibility of rescuing Sterling from his Chelsea exile to add depth and experience to the attack.