The Argentinian confirmed at the end of the 2012/13 season that he was likely to leave the Bernabeu, with Arsenal leading the chase for his signature.
Now Chelsea are said to be ready to take advantage of the confusion and pounce for the 25-year-old.
According to AS, the Blues are keen on the ex-River Plate ace, with the paper saying a 'source close to the player' was told: [Jose] Mourinho wants me [at Chelsea]."
While Arsenal fret about the possibility of going toe-to-toe with Chelsea for Higuain, Napoli have also confirmed they are in talks for his signature.
Despite Chelsea's reported interest Mourinho insisted yesterday that it was "Wayne Rooney or nothing" for the Blues this summer as they look to bolster their forward ranks.
Having missed out on the likes of Radamel Falcao and Edinson Cavani already, Chelsea have switched their attention to the unsettled Manchester United striker, and had an offer turned down for the 27-year-old yesterday.