The Blues have been in negotiations with Napoli over making Sarri the successor to head coach Antonio Conte since the end of last season, but had been unable to strike an agreement. Imminent announcements have been stated a number of times in the media that Maurizio Sarri will be unveiled, only for nothing to materialise.
Reports have emerged that the Italian will leave Stamford Bridge and the club have refused to comment on the 48-year-old's future.
Even with Maurizio Sarri expected to take over at the club replacing Conte, Chelsea still are willing to sell him.
The Mail story points out that Willian is one of several Chelsea players keen for Conte to move on after his relationship with many individuals soured last season.
Conte's Chelsea career is over with the Italian finally parting company with his west London employers.
Sarri has been replaced at Napoli by Carlo Ancelotti, but talks are still ongoing over a deal for him to take over from Antonio Conte as manager at Stamford Bridge.
In his first season in charge, Chelsea set a wins record with 30, finishing atop the Premier League table, comfortably ahead of Tottenham Hotspur in second place.
Chelsea are close to completing a €65 million (£57.5m) combined deal to appoint Maurizio Sarri as their new head coach and sign Italy global midfielder Jorginho, Napoli chairman Aurelio De Laurentiis said.
"If Chelsea pay him more, I can understand it too".
And Sarri's transfer wishlist is rounded out by CSKA Moscow's Aleksandr Golovin, whose stock has risen in recent weeks following a sterling World Cup, and young Juventus centre-back Daniele Rugani.
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