Maurizio Sarri has earmarked the powerful Argentina international as his top target.
The duo worked together at Napoli and get on well.
Higuain, 31, bagged 91 goals in 146 games during Sarri’s stint at the Serie A giants.
With Alvaro Morata set to leave Stamford Bridge, Chelsea are now in a position to sign Higuain.
Italian news outlet Tutto Mercato Web say his brother, who acts as his agent, is in England trying to thrash out the finer details of the move.
He’s currently on loan at Milan from Juventus and negotiating with both clubs means double the work behind the scenes for Chelsea.
It’s suggested the Blues have offered to take over Higuain’s loan at Milan on the same terms.
The west Londoners will then have a commitment to buy him in the summer.
Juve are desperate to get Higuain off the wage bill permanently after signing Cristiano Ronaldo in the summer.
However, having paid Napoli a hefty £80m for him in 2016, the Old Lady won’t let him leave on the cheap.