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Eddie Murphy is itching to get back onstage to perform stand-up comedy -- and our sources say Netflix wants to give him the perfect landing pad -- with a massive payday.

Sources connected to Murphy tell TMZ ... the comedian has been locked in talks with the streaming giant for an undisclosed number of comedy specials. We're told negotiations are hovering right around $70 MILLION for the deal ... though we've been unable to firmly confirm the exact figure.

$70 mil sounds astronomical -- Neil Armstrong astronomical -- but it's actually in line with the top dogs in comedy. Dave Chappelle scored $60 mil for 3 stand-up specials on Netflix back in 2017, and Chris Rock got $40 million for 2 specials the year before.

Murphy hung up the comedy mic years ago, and people have been clamoring for a comeback. So, given his track record -- which is incredible -- $70 mil seems in the ballpark.