Higuain, 31, could join the Blues on loan in January with Alvaro Morata heading to the San Siro in a short-term swap deal.
The Argentine is currently on loan at Milan for the season, but with the Italians struggling to adhere to FFP rules, may offload him.
Milan paid Juventus £18million for the season-long loan of Higuain – with a view to a £36m permanent deal in the summer.
However, as they face a race to balance the books, the big-spending Italians could allow Chelsea to take on Higuain's wages and pay half of the £18m loan fee.
The move would see Morata – who's struggled mightily in England – to head to Italy, with AC Milan keen to help him revive his struggling career.
The Spaniard enjoyed a goal-laden two years at Juventus in between stints at Real Madrid – between 2014 and 2016.
Now Milan hope they can cut their wage bill, rake in some much-needed money and hopefully grab some goals in Morata – with Higuain goalless in his last seven games.
Meanwhile, the Blues are also turning their attention to former Liverpool target Fekir, who is still thriving at Lyon.
The Reds had agreed a £53m deal in the summer, only for the deal to collapse.
Chelsea hope to pay much less for the France international, with just around 18 months left on his current contract at the Ligue 1 giants.
Elsewhere, Maurizio Sarri has his eye on Bournemouth's Callum Wilson – and is reportedly confident in concluding a January deal.
Jamie Vardy is another star on the radar of the Blues, but Leicester are thought to be asking too much for the England ace.
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