The 59-year-old was relieved of his duties with the Italian side on Wednesday and is considered the front runner for the Chelsea job which is still occupied by his national compatriot, with Conte entitled to £9m in compensation should the club be forced to terminate his contract.
According to Goal, previous reports of the Blues no longer having to pay Sarri's £8m release clause are wide of the mark as despite Carlo Ancelotti replacing the Italian, the fee still requires paying.
However, Sarri and Chelsea are moving closer to agreeing personal terms for a £5m-per-yer contract which would see his arrival in the Premier League as his first appointment outside of Italy.
Although Chelsea are yet to officially part ways with Conte, the report claims the decision has already been made to cut ties despite the 48-year-old successfully securing a Premier League title and the FA Cup in his first two-years at Stamford Bridge.
Moreover, should Sarri takeover the helm as expected he will have a number of decisions to make over the squad he would inherit, and he has been linked with a raid for a host of former players.
Napoli's Raul Albiol, Elseid Hysaj and Piotr Zielinski top that list, however Tuttosport (via Football Italia) have claimed that Sarri's appointment could trigger a domino effect which could see Alvaro Morata return to Juventus and Gonzalo Higuain reunite with his former boss at Chelsea.
Higuain had his most prolific season of his career under Sarri at Napoli in season 2015/16 after setting a new record following 36 goals in 35 games, and despite parting ways the pair are reported to have not ruled out working together again.