Reports claim the initial loan deal will include a clause enabling Besiktas to sign the Senegal international permanently.
Ba has endured a fairly indifferent time at Stamford Bridge since his £7million move from Newcastle in January of 2013.
Failing to reproduce the sensational goalscoring form that secured his initial move to the West London club.
The 29-year-old will be remembered for his two defining goals towards the end of last season.
A cool finish after Steven Gerrard's infamous slip, and a late winner against PSG will be the highlights of Ba's brief career during Jose Mourinho's tenure.
Everton, Newcastle and QPR have all been linked with permanent moves for the striker - however Ba's preference to move abroad has effectively ceased their advances.