The club are keen to make Pep Guardiola their next manager, but with di Matteo’s job under threat, Roman Abramovich is reportedly looking at other options if the former Barcelona manager cannot be tempted to cut short his sabbatical.
Benitez has reportedly been in touch with the club, whilst Avram Grant is also in line for the post.
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Since Guus Hiddink arrived at the helm, Chelsea have improved considerably after a tricky start to the campaign.
Newcastle United are staring down the barrel of relegation to the Championship for the second time in the past eight years.