Di Matteo has guided the Blues to 13 wins during his 20 games in charge, lifting the FA Cup and knocking world champions Barcelona out of the Champions League in the process.
The club will be crowned European champions for the first time in its history if the Italian can mastermind a win over Bayern Munich in tomorrow evening's final.
Gullit is so convinced that Abramovich has his eye on a new manager that he suggests that the Russian may be secretly hoping for a Bayern win in order to justify the dismissal of Di Matteo.
"I think there is somebody already in line," Gullit told The Sun. "But will he still want the job if Chelsea win the Champions League?
"Would even Jose Mourinho want to come in and replace Robbie, knowing he could not top what his predecessor had achieved?
"If Robbie wins the Champions League, it would suddenly put a lot of pressure on the next guy. So maybe the owner doesn't even want to win the final."