The 25-year-old attacker was among the best players in Europe last season.
Blues had a £57m offer for the Belgium international rejected by Everton over the weekend.
The France international had been earmarked as the alternative to Chelsea star Diego Costa.
The Chelsea striker remains top priority signing for Atletico Madrid.
Striker has reportedly called Diego Simeone to discuss move back to the Vicente Calderon.
Higuain has a release clause of €94m Napoli insist must be met.
Napoli striker has a £78.7m release clause in his contract.
Champions League heartache has not stopped the Atletico Madrid striker leading France.
Pierre-Emerick Aubameyang has also been mentioned as a possible signing for Diego Simeone.
Manchester United, Chelsea and PSG were reportedly monitoring the situation of the France international.
Aurelio De Laurentiis would like record-breaking Argentine to stay 'forever' amid mounting speculation.
Luciano Vietto's agent has confirmed 15 clubs have expressed their interest in signing Atletico's striker.
IBTimes UK looks at why the Portuguese coach should sign the £57m France international.
Diego Simeone reportedly views Higuain as ideal candidate to lead Atletico attack next season.
Gaitan will join Atletico following the conclusion of Argentina's Copa America campaign.
Atletico Madrid are reportedly ready to part ways with him only a year after his signing from Villarreal.
He admits that United have paid something close to his €40m release clause.
AS claims that Atletico Madrid have earmarked his signing as a priority for the coming transfer window.
Saul Niguez recently signed a new contract tying him to Atletico Madrid until 2021.
The Old Trafford club are reportedly keen to sign the French duo this summer.
Atletico Madrid are ready to part ways with the out-of-favour striker.
Uruguayan forward refuses to rule out summer exit from Parc des Princes.