The Argentine was a target for Maurizio Sarri last summer and Chelsea held initial talks with his then club .
However, negotiations failed to develop and the striker moved to on a €20 million season loan with an option to buy as part of a swap deal involving Leonardo Bonucci.
Higuain started off the season well with seven goals in 10 games but has become increasingly frustrated with his side’s indifferent form which has seen them fall out of Champions League contention after four scoreless draws in succession.
Sarri is not convinced with Álvaro Morata and wants to strengthen his attacking options. The Chelsea boss worked well with Higuain while at Napoli and views him as the answer to Chelsea’s goalscoring problems.
Milan are continuing to wrestle with Financial Fair Play restrictions and could be open to allowing Chelsea to take over their option with Juventus.
Milan hold an interest in Chelsea’s Alvaro Morata from the summer though it is understood any deal involving the Spaniard has yet to be discussed.