Jose Mourinho has indicated that he will buy a new striker in the summer to fill the void left by the departure of Didier Drogba, and has identified the Argentine forward as the perfect candidate to challenge Diego Costa for a starting role in the team, according to the Independent.
The Portuguese boss has revealed his transfer plans in his recent press conferences, and has made signing a striker a priority and has admitted that the Blues will sign two or three players to increase their strength in depth over the summer.
Higuain, who joined the Naples side in 2013 from Real Madrid, has been impressive in his two seasons at the club and this season contributed with 18 goals and seven assists in 37 Serie A games. Despite his contribution, the team failed to qualify for the Champions League and the report claims that the striker is unhappy at the club and may move out.
The Portuguese manager is familiar with the striker, whom he managed for three seasons during his stint as the Real Madrid boss, and he often preferred the Argentine to Karim Benzema in crunch clashes for the Spanish capital club.
However, according to reports in Italy, Premier League rivals United have made the first move to capture the striker with Calcio Mercato Web suggesting that the Red Devils have agreed a five-year deal in principle with Higuain and will reportedly pay him an annual salary between the £4m - £5m mark.
Moreover, it is claimed that Louis van Gaal's team have made their first bid for the player in the region of £28m, but the Serie A club's president Aurelio De Laurentiis will not accept a fee less than the club's valuation, which is reportedly set at £37m ($57m).