Higuain has been in sensational form since joining the Italian outfit and has been linked with a move to England over the last two seasons. It appears that Chelsea are now ready to break the bank for the former Real Madrid star.
Costa is apparently willing to return to Atletico Madrid in the summer and Chelsea are prepared to let him go. The Spanish international has not had a good season by his standards and is only showing some form over the last few weeks.
Furthermore, the Chelsea star is always surrounded by controversy and has already been banned by the FA a few times for his overly aggressive conduct on the pitch. It seems that both parties are willing to go in different directions this summer and Higuain could come in to fill the void.
Napoli are in firmly in the title race this season and Higuain has been the inspiration behind their challenge. The Argentine striker has scored 24 goals in 25 appearances this season and is widely regarded as one of the best finishers in world football.
Chelsea are in desperate need of a poacher like him and it would make sense for them to make a move for Higuain.