The Blues chief is believed to have made a top class centre-forward his main priority ahead of next month, after growing frustrated at the contributions of Fernando Torres, Demba Ba and Samuel Eto’o.
Despite the Londoners having been without an in-form hit-man, they are still firmly in the title race and Mourinho is expected to be backed heavily by Roman Abramovich to bring in the player he needs during January.
Higuain has emerged as a target for ‘The Special One’, despite the front-man having only recently signed for the Serie A side.
Arsenal were heavily linked with the Argentine during the last window, but were unable to battle off interest from Napoli, who sealed a £34m deal for ex-Real Madrid star.
Mourinho managed the 25-year-old while in Spain, and despite having often benched him in favour of Karim Benzema, he is believed to be a fan of his abilities.
With Napoli having crashed out of the Champions League, he is confident that he can lure Higuain away from the San Paolo with the promise of regular action at the very highest level ahead of the 2014 World Cup.
However, his employers are unlikely to be willing to even entertain the notion of a deal unless they are to make a significant profit on the attacker.