The 59-year-old has already been replaced at the Stadio San Paolo by former Blues boss Carlo Ancelotti, but remains under contract in Naples until 2020. Club president Aurelio De Laurentiis reportedly has no interest in releasing Sarri from his contractual obligations, until he receives the full €8m release clause written into his contract.
Sarri is thought to have already reached an agreement with Chelsea, as reported by Corriere dello Sport (Football Italia), but now faces an anxious wait to see if compensation terms can be agreed between the two parties.
Despite the ongoing wrangle over Sarri's release clause, an announcement is expected to be made over the next 48 hours that will see the former Empoli manager take over the reins from fellow Italian, Antonio Conte.
Conte is expected to depart Chelsea after enduring a torrid defence of the Premier League title he won in his first season with the club. The Blues finished a distant 5th in the league, finishing a whopping 30 points behind runaway winners Manchester City, whilst missing out on Champions League qualification.
And although Conte led the Blues to FA Cup final success over Manchester United at Wembley, he is expected to pay for the disappointing follow-up campaign with his job.
With the deal reportedly done, attention has turned to who Sarri may look to bring with him to Stamford Bridge.
Reports in the Italian media suggest that he won't be allowed to bring any of the current backroom team in Naples with him, fuelling speculation that he could attempt to link up with his former assistant Giovanni Martusciello, who currently works at rivals Inter.
Legendary Blues forward Gianfranco Zola is also rumoured to be in consideration for a position on the coaching staff, with the diminutive Italian having scored 80 times in the 311 appearances he made at the club.