The Serie A side played their first two games of the season away from home while the work was being completed.

Napoli host Sampdoria on Saturday, before the visit of Liverpool on Tuesday in the Champions League.

"You can build a house in two months, but they weren't capable of renovating the dressing rooms," said Ancelotti.

On Thursday, Napoli posted a video on Twitter showing the unfinished dressing rooms with scaffolding still in place, pots of paint on the floor, sinks missing and electrical sockets unfinished.

In a statement on the club website, Ancelotti added: "I have seen the state of the dressing rooms at the San Paolo. There are no words. I accepted the club's request to play the first two games away from home to allow the work to be finished, as was promised.

"Where are we supposed to get changed for the games against Sampdoria and Liverpool? I'm shocked at the incompetence of the people in charge of the work.

"How could the region, municipality and commissioners fail to respect the commitments that were made? It smacks of disregard and a lack of a bond with the city's team. I'm dismayed."

In quotes reported by La Gazzetta dello Sport, architect Filomena Smiraglia said: "I am baffled by the statement by Ancelotti.

"We had a visit to the dressing room by the Napoli vice-president Edoardo de Laurentiis, who complimented us in front of the workers for the work".

But this fact has been disputed by Napoli, who said: "Napoli denies that De Laurentiis commended architect Filomena Smiraglia on the redevelopment work on the San Paolo dressing rooms."

Carlo Perego from Tipiesse, who carried out the works, said: "We are not late, indeed we are ahead on contractual times."