Lorenzo Insigne and Arkadiusz Milik lead the way for Napoli, while Lucas Torreira and Pierre-Emerick Aubameyang can start for Arsenal.
The second leg of the Europa League quarter-final kicks off at the Stadio San Paolo at 20.00 UK time (19.00 GMT).
The Partenopei lost the first leg 2-0 in London to Aaron Ramsey’s goal and a Lucas Torreira shot deflected in off Kalidou Koulibaly.
Former Sampdoria midfielder Torreira was in doubt for tonight’s game due to a groin injury, but has been passed fit to start in midfield.
Aubameyang can also lead the attack with Alexandre Lacazette and Aaron Ramsey rather than Henrikh Mkhitaryan.
Granit Xhaka starts in midfield, with Laurent Koscielny instead of Shkodran Mustafi at centre-back.
Hector Bellerin, Rob Holding and Danny Welbeck are not expected to play again this season, while Denis Suarez is out with a groin issue.
Napoli are still missing Raul Albiol and Amadou Diawara, so Ancelotti returns to the so-called three-and-a-half defence, with Nikola Maksimovic technically as a right-back, but in reality cutting inside to create three and allow Faouzi Ghoulam to push forward.
It has been used a few times already in the Champions League this season, but this time has Vlad Chiriches in there rather than Albiol.
Dries Mertens is left on the bench in favour of Insigne and Milik, with Piotr Zielinski, Allan and Fabian Ruiz completing the midfield.
Napoli: Meret; Maksimovic, Chiriches, Koulibaly, Ghoulam; Callejon, Allan, Zielinski, Fabian Ruiz; Insigne, Milik
Napoli bench: Ospina, Hysaj, Malcuit, Mario Rui, Verdi, Younes, Mertens
Arsenal: Cech; Papastathopoulos, Koscielny, Monreal; Maitland-Niles, Torreira, Xhaka, Kolasinac; Ramsey; Aubameyang, Lacazette
Arsenal bench: Leno, Elneny, Mkhitaryan, Ozil, Iwobi, Mustafi, Guendouzi
Ref: Hategan (ROU)