With Antonio Conte still in charge at Stamford Bridge, the Blues are not commenting on a number of reports on Tuesday that they are set to pay £4.4m to release Sarri from Napoli.
Sarri left his post as Napoli boss at the end of the season and was replaced by ex-Chelsea boss Carlo Ancelotti, but Sarri is still under contract at the Serie A club.
Reports in Italy on Tuesday also claimed the deal will include a transfer pact with Napoli not to activate release clauses for players Piotr Zielinski, Elseid Hysaj or Raul Albiol.
And those reports also say ex-Chelsea star Gianfranco Zola will join Sarri’s backroom staff.
Zola’s agent is quoted as saying that he is very happy about the rumours and it would be amazing to work with Sarri.
The former Chelsea goalscorer has been working on the World Cup from South Africa and is due to fly back to London tomorrow.
Sarri was all set to become the Chelsea manager last month but it was thought a series of unsavoury incidents at Napoli had cost him the chance to get the job.
But Sky in Italy have been reporting since last month that Chelsea have an agreement with Sarri for him to become Conte’s eventual successor.