Chelsea owner Roman Abramovich has reportedly begun preparing an offer to lure Barcelona manager Pep Guardiola to the club.
The Russian is rumoured to be interested in bringing in Guardiola as a replacement for former manager Andre Villas-Boas.
According to The Sun, Abramovich is prepared to offer the Spaniard a four-year contract worth £40m after tax to tempt him away from the Catalan giants.
Guardiola's current deal expires in the summer and there is speculation that the 41-year-old would be interested in a new challenge after leading Barcelona to three league titles as well as two Champions League triumphs.
Roberto Di Matteo is currently the interim manager at Chelsea.
