New Chelsea manager Maurizio Sarri will reportedly attempt to offload Olivier Giroud and Alvaro Morata to fund a move for Juventus striker Gonzalo Higuain.
The Blues are said to have prioritised bringing in a prolific goalscorer for the 2018-19 campaign and believe that Higuain fits the bill.
Giroud is seen as disposable, according to The Sun, while Morata may be used as part of a player-plus-cash transfer that will see Higuain move the opposite way.
Juve will apparently be open to business as they need to recoup a chunk of the £100m splashed out to sign Cristiano Ronaldo from Real Madrid this week.
Higuain scored 36 goals in 35 league games under Sarri at Napoli in 2015-16, before moving to Serie A title rivals Juventus.