Reports linking Chelsea with Higuain have been widespread over the past few weeks, with new manager Maurizio Sarri evidently keen on a reunion with the striker who flourished under him back when they were both at Napoli.
Higuain is now at Juventus, where he has continued to be prolific, but the recent arrival of Cristiano Ronaldo would appear to be a bad sign for the Argentinian.
It is expected that the Italian side will have to make some sales to finance the Ronaldo deal, and of the two main strikers at Juve, Higuain and Paulo Dybala, the latter is the younger and therefore the less likely to make way.
Chelsea are reportedly in the race to sign Higuain, and have already offered Morata to Juve in a potential swap deal, according to the 'Mirror'.
It remains to be seen what Juve make of the proposed offer, however it appears that Morata isn't the only one that Sarri is willing to part ways with this summer.
The 'Daily Mail' state that, despite impressing since his arrival in January, Olivier Giroud will also be allowed to leave the club. The Frenchman has one year left on his contract, and Chelsea are apparently keen to recoup a fee for him instead of letting him leave for free in 2019.
With a month remaining until the start of the Premier League season, Chelsea fans can expect to see plenty of action in the transfer market. Giroud and Morata aren't the only ones linked away, with Eden Hazard, Thibuat Courtois, Willian and Kante all the objects of interest from various clubs. Meanwhile, the likes of Dries Mertens, Daniele Rugani and Alex Sandro are all tipped to follow recent arrival Jorginho into Stamford Bridge, as Sarri attempts to turn Chelsea's fortunes around.