Chelsea are preparing a £48million bid for Napoli striker and ex-Arsenal target Gonzalo Higuain, according to the Metro.
The proposed move is likely to cause further doubt over the futures of Demba Ba and Fernando Torres.
Mourinho managed Higuain at Real Madrid before he was sold to Napoli in the summer for a figure of £34.5million.
But reports suggest Napoli boss Rafael Benitez is already prepared to sell the Argentine forward, despite the fact he has managed 13 goals this season in 21 matches.
Arsenal were heavily linked with a move for the 26-year-old in the summer, but eventually lost out to the Serie A side as Arsene Wenger refused to meet Real Madrid’s asking price.
Chelsea however are willing to give Napoli an immediate £13.5million profit for the player.
Mourinho will look to recoup some of the money spent by putting both Ba and Torres on the transfer list.
Torres has been a major disappointment since joining in the Blues from Liverpool for £50million, almost three years ago, whilst Ba has been linked with a return to former club West Ham.
Mourinho is desperate to sign a new striker in January, as Ba, Torres and Samuel Eto’o have managed just five Premier League strikes between them all season.