Hudson-Odoi has been the subject of four bids from German champions Bayern Munich this January, starting at £20million and rising to £35m.
As reported by Goal, the Bundesliga giants have tabled a fourth bid worth £35 million ($45m) for the 18-year-old winger, while they have offered him the No.10 shirt in an attempt to convince him to move to Germany.
Bayern have made several bids for the 18-year-old England youth worldwide since the transfer window opened, with their latest bid reported to be £35 million.
Chelsea, however, have not given up hope of changing Hudson-Odoi's mind, and Sarri - who picked the 18-year-old to start against Tottenham in the Carabao Cup semifinal first leg at Wembley on Tuesday - hit out at Bayern. "I spoke with the club and the club knows very well my opinion", he said.
"As you know very well, I am not involved in the market".
'Now he needs to improve in some movements without the ball but he is working very well at the moment so I am very happy with the player and would like to have him in the future'. "In my opinion we need two players, but then it is up to the club".
However, former Norwich City star Dublin seems to think that he would be a great signing for the west London club.
There is widely-held suspicion at Chelsea that Bayern are coordinating their efforts with Hudson-Odoi's camp to get him out of Stamford Bridge, though it is also accepted that accusations of "tapping up" are hard to prove.
The former Napoli boss said: "I think that it's not professional, because they are talking about a player under contract with Chelsea".
'I see in him a really good player who would certainly be a good face to join us'. I don't know anything about the market day by day or minute by minute'. "It's normal", Sarri said. "But at the moment he is here, he has to think only to play".