Hiring Maurizio Sarri will eventually cost Chelsea in the region of €38m (£33.5m), according to Mediaset Premium.
The Coach has long been chosen as their next tactician, but the closure was postponed by numerous contractual problems.
Specifically, Sarri is still under contract with Napoli and the €8m release clause has expired, but the Partenopei seem ready to release him for €5m.
At the same time, Antonio Conte remains under contract with Chelsea and if he is fired, he and his staff will receive in total around €11m in compensation.
Sarri is expected to earn €6m per year wages for a three-season contract, while there should also be another €3m in commissions.