Sarri has agreed terms for a contract worth €6m per year.
However, it could be a very costly operation, as not only do the Premier League giants have to pay up to €20m to terminate Conte's contract, but also give Napoli €8m for the release clause.
Chelsea are pushing De Laurentiis to waive Sarri's get out clause, though the movie mogul can be a stubborn negotiator.
The Blues are willing to accept a discount on the release clause and pay €4m.
It's possible Sarri could even take a pay cut to €5m per year rather than €6m in order to even out the cost.