The Real Madrid boss wants to remain the world's best-paid manager on £12million a year, and will also demand to bring Cristiano Ronaldo with him.
Mourinho is set to leave the Bernabeu at the end of the season and has already stated his intention to return to the Premier League.
The Portuguese boss' relationship with Abramovich has improved dramatically since his acrimonious departure from west London back in 2007, but the Blues still face an uphill battle to get their man.
Mourinho's current salary is double what Villas-Boas was paid during his eight months in charge at Chelsea, and even more costly will be his demand for complete control of the club's transfer policy.
His desire to bring former Manchester United forward Ronaldo back with him will be sure to raise a few hairs on the back of Chelsea necks, and could prove to be a masterstroke in Abramovich's hunt for domestic and European success.
Like Mourinho, Ronaldo has become fed up with the constant interference of Real president Florentino Perez and is unsure of his long-term future at the Bernabeu, but it is unclear whether he would consider a move to Chelsea.