The report claims Higuain, who only moved to the Stadio San Paolo last summer from Real Madrid, has emerged as a January transfer target for Mourinho.
The Chelsea manager is desperate to strengthen his goal-shy strikeforce, with Demba Ba, Fernando Torres and Samuel Eto’o struggling for goals this term.
The trio lacks a “30 goals a season striker” and Higuain, who worked with Mourinho at Real Madrid before both parties left the Bernabeu this summer, is a born goalscorer.
He already has nine Serie A goals for Napoli, and scored against English opposition recently in the Champions League. And despite only moving to the Italian side earlier this year, the report claims Napoli would be willing to do business for £48m.
The opportunity to make a quick £13.5m profit on the striker they signed for £34.5m over the summer could be difficult to turn down.
The Sun also reports that Mourinho would jump at the chance to work with the Argentina international again, and is keen to bring him to the Premier League.
Chelsea face Swansea City at Stamford Bridge this afternoon.