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Former Chelsea manager Roberto Di Matteo left Guardiola heartbroken after the Blues beat Barcelona in the Champions League semifinal last season.
Chelsea owner Roman Abramovich is a long-term admirer of Guardiola, and the former Barcelona boss was immediately linked with Stamford Bridge after the sacking of Roberto Di Matteo in November.
Interim Chelsea boss Rafael Benitez has taken over until the end of the season, and the team have enjoyed some success under the Spaniard.
However, Guardiola has always been at the forefront of Abramovich's thoughts as Chelsea manager, and he is unlikely to let him go to another club without a fight.
Whether Guardiola would be happy working with a club who has had nine managers since Abramovich took over the club in 2003 is open to debate.