The 26-year-old has been in fine form for his club, scoring nine goals in 16 Serie A games. Napoli insist that Higuain is not for sale, as they attempt to stay in touch with Serie A leaders Juventus.
Chelsea have had the majority of their goals scored by midfielders, and Higuain was wanted by Jose Mourinho to boost his misfiring strike force.
Strikers Fernando Torres (three goals), Samuel Eto’o (three) and Demba Ba (one) have been struggling to find the back of the net this season for the Blues.