Chelsea prepared to smash transfer record by making second bid for Napoli's Higuain

Chelsea is reportedly prepared to smash their transfer record by making a second bid for Napoli striker Gonzalo Higuain despite the Italian side already having rejected a 50 million-pound offer for the player.

With none of his strikers scoring freely, a striker is very much on the wish list for Chelsea boss Jose Mourinho during the January transfer window

According to Metro.co.uk, Mourinho, who has managed Higuain at Real Madrid, is aware that a regular and reliable source of goals will be crucial as Chelsea chase the Premier League title, although Napoli has no desire to sell the Argentina striker, who has nine goals in 16 Serie A games this season after his switch to Italy in the summer.

But Chelsea look set to test their resolve and could part-fund a huge bid - in excess of the 50 million pounds they paid for Fernando Torres - by selling Kevin De Bruyne who could fetch 25 million pounds from German side Wolfsburg.

The Chelsea exit door also appears open for Juan Mata while Demba Ba will be allowed to leave, the report added.