Italian journalist Gianluca di Marzio reports that the Serie A champions are focused on selling players during the remainder of the transfer window, following the recent arrival of Cristiano Ronaldo from Real Madrid.
With the club now looking to recoup some of their funds and make room for Ronaldo in their squad, the club have made 'initial contact' with Chelsea in an attempt to offload Gonzalo Higuain. While contact has been made, it is understood that formal negotiations are yet to start - although the Mail report that Roman Abramovich is in Italy this week to seal the deal.
Maurizio Sarri, who was officially confirmed as the new Chelsea manager earlier this week, is keen to be re-united with Higuain following the pair's spell at Napoli together.
Sarri is keen to stamp his mark on the Chelsea squad ahead of the upcoming season, and is a huge admirer of Gonzalo Higuain, who scored 23 goals in 50 games across all competitions for Juventus last season.
The Argentine striker is reportedly on £240k-a-week, which would mean that Giroud and Morata could be forced to move on if he were to arrive at Stamford Bridge.
Higuain could become Chelsea's second signing of the summer, and the second from Napoli, following the £50m arrival of Italy midfielder Jorginho. The 26-year-old signed a five-year deal with the Blues, just hours after the club confirmed the appointment of Maurizio Sarri as their new manager.