Higuain is currently on loan at AC Milan from Juventus and the 31-year-old has scored eight times in 20 appearances for the San Siro outfit during the 2018-19 campaign.

Milan are reportedly prepared to allow Higuain to end his loan spell at the club, however, as they are finding it difficult to pay his substantial wages.

Cristiano Ronaldo’s arrival at Juventus made Higuain surplus to requirements during the summer, meanwhile, and it appears that his time in Turin has come to an end.

According to Marca, Chelsea have already contacted Higuain over a move to Stamford Bridge this month and the Argentina international has accepted an offer from the Blues.

Should Higuain make the move to Chelsea then he would once again link-up with Blues boss Maurizio Sarri, who managed the center-forward at Napoli.

Alvaro Morata and Olivier Giroud have only scored six Premier League goals between them this season, while Chelsea drew a blank in their 1-0 defeat to Tottenham Hotspur in the first leg of their EFL Cup semi-final on Tuesday night.