The Sunday Mirror says De Boer, the 42-year-old Ajax coach, will be targeted by the Blues chief executive Ferran Soriano and sporting director Txiki Begiristain, if they decide Mancini should quit.
De Boer is looking to lead Ajax to a hat-trick of Dutch titles since taking over at the club he graced as a player in 2010. But he is frustrated that the Amsterdam giants have become a selling club, to the tune of £70million in recent times.
De Boer, who spent four years as a player at Barca, is a multi-millionaire, so money will not be his main motivation when he decides his future. He wants a project that will enable him to challenge for the top honours in Europe.