In a new feature on GiveMeFootball, we assess some of the positives and negatives surrounding the top transfer targets in January.
First under the microscope is Real Madrid hitman Gonzalo Higuain, with The Times today claiming that Chelsea are targeting the 24-year-old in an effort to bolster their attacking-line.
With money at the manager's disposal, a fee is unlikely to be the major stumbling block in any possible deal. So, is he worth the cash...
Higuain is a proven goalscorer, scoring at an impressive rate with River Plate as a teenager and Real Madrid after his move in 2006 (81 in 142 La Liga appearances). He's also prolific for his country, scoring 13 times in 23 games for Argentina.
Age is another positive, and at just 24 Higuain would be two years younger than Didier Drogba when he moved to Stamford Bridge seven years ago.
Speaking of Drogba, the Ivorian is yet to sign a new contract with the Blues and could leave at the end of the season, whilst Nicolas Anelka is off to China in January. With Fernando Torres out of form, a signing now seems essential for Andre Villas-Boas.
Few players, if any, also appear to be available at the top level currently, but Higuain appears to be one who would be happy to move. Behind Karim Benzema in the pecking order at the Santiago Bernabeu, Jose Mourinho is thought to be willing to cash in on the player for a fee in the region of £24 million.
He also has a proven track record in Europe, and wouldn't be daunted with the task in west London after playing for one of the world's biggest clubs in the Spanish capital. A lack of recent success could also work in the Blues' favour.
Untested in the Barclays Premier League, Higuain wouldn't be the first to falter in England should he make the switch from La Liga.
Having played for 'the Special One' in the Champions League this season as well, the forward would also be unavailable for selection in the knockout stages of Europe's premier club competition this term.
His potential availability could also serve as a negative though, with a string of other clubs also interested in the player - Juventus one of the more high-profile suitors.
The positives out-weigh the negatives in a big way on this one, and with finances at the manager's disposal, Higuain should be at the top of the transfer list on New Year's Day.