Chelsea owner Roman Abramovich is set to pull out all the straps in a bid to bring Pep Guardiola to Stamford Bridge by offering him a mega deal which will make him the highest paid manager in the game.

Guardiola announced his decision to return to managing next season, but said he had not made any decision on his future club yet.

Chelsea have already been rebuffed twice by the former Barcelona boss, but Abramovich is determined to land the most coveted manager, with the Russian preparing a three-year deal worth £18 million ($29 million) a year, according to the Daily Express.

If Guardiola were to agree to join Chelsea on those terms, it would easily make him the highest paid manager in the English Premier League game, with the deal double of what the likes of Sir Alex Ferguson, Arsene Wenger and Roberto Mancini earn.

Rafa Benitez has been appointed the interim manager amid much criticism from the fans, with the Spaniard enduring a torrent of abuse ever since taking over the job at Stamford Bridge. However, once the season is up, Abramovich is expected to have another go at enticing Guardiola to join Chelsea.

"Roman still wants Pep," a source told the Daily Express. "He is the No. 1 choice and Chelsea will make him another big offer.

"Benitez will stay until the end of the season. His task is to finish in the top four and also to win a trophy."

Guardiola is reluctant to take over the Chelsea job, with the Spaniard, who enjoyed unprecedented success with Barcelona during his tenure, not too happy with Abramovich's penchant for firing manager's at will.

It is understood, the Spaniard privately prefers the manager's job at either Manchester United or Arsenal, but with neither Ferguson nor Wenger expected to retire, that desire might not come to fruition.