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. (ANI )