Chelsea are reportedly lining up a £30m bid for Real Madrid striker Gonzalo Higuain, according to The Mirror.
Reports in Spain have suggested that the Blues have made their interest known, although they have yet to make a concrete offer for the 24-year-old.
Blues boss Andre Villas-Boas will lose Nicolas Anelka in January, while Fernando Torres could also be allowed to leave the club.
The striking department will be further depleted in the New Year by the loss of Didier Drogba and Salomon Kalou to the African Cup of Nations.
Higuain has failed to establish himself as first choice at Madrid this season, despite scoring 14 goals in just 24 games.
