Silvio Berlusconi has said Manchester City are leading the race to appoint former Barcelona boss Pep Guardiola as their next manager.
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However, rumours are growing that the arrival of former Barcelona duo Txiki Begiristain and Ferra Sorriano at City could see Guardiola making his way to the Etihad Stadium.
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However, Chelsea owner Roman Abramovich will attempt to lure Guardiola to Stamford Bridge with a money no object offer of up to £100 million in the New Year, ESPN can reveal.
Abramovich plans to blow rival suitors out of the water by offering the coach a £20 million-a-year, four-year contract plus huge bonuses, although there has been speculation that Guardiola is unimpressed by the regular managerial upheaval at the London club.