Respected Spanish journalist Guillem Balague has claimed that Chelsea want to sign Gonzalo Higuain this summer.
Higuain, 28, has scored 35 times in 41 appearances for Napoli this season, and it is understood that the Argentine is subject of interest from the Premier League.
Manchester United have been linked with the striker, but according to Balague, Chelsea want Higuain to replace Diego Costa, who could return to Atletico Madrid at the end of the season.
"Higuain is a target for Chelsea. I think he would cost around €48m (£38m). Higuain is seriously considering it and if he does move to Stamford Bridge then there would be the possibility that Diego Costa would have to be sold," Balague told Sky Sports News.
"It's very difficult for Atletico Madrid, and Diego Simeone in particular. He's determined to get Costa but it's not easy as he will have to reduce his wages big time and I'm not sure Atletico will be able to afford him. It's one to keep an eye in the future because they certainly want him."
Higuain has netted 88 goals in 148 appearances for Napoli since joining the Italian club from Real Madrid in 2013.
Matt Law
