Andre Villas-Boas seems set to be handed a sizeable transfer kitty in the summer to re-launch Chelsea as Premier League title contenders and this is expected to include a substantial offer for Gonzalo Higuain.
According to Spanish newspaper Marca, Chelsea were unsuccessful with a bid of £40m for the Real Madrid striker on transfer deadline day as they looked to bolster their forward options for the season run in.
Chelsea are at risk of falling well short of expectations this season if they do not qualify for the Champions League in the next campaign, even if they are in a period of transition under their new manager.
Villas-Boas has lost touch in falling seven points adrift of moving into the top three, but is at present repelling the challenge of Newcastle, Liverpool and Arsenal in holding onto fourth spot.
It is 4/11 in the Premier League odds that Chelsea do finish in the top four and a large reason that they have fallen out of the title race is because of their lack of a regular goalscorer.
Daniel Sturridge has managed nine goals, but Villas-Boas would be right in stating that bigger contributions should have been made by Didier Drogba and Fernando Torres.
Torres must be skating on thin ice at Chelsea and seems in desperate need of a new challenge as new surroundings may be the only answer to him rediscovering any of his past glories.
With Drogba also not getting any younger, a new striker looks a must in the summer and Marca added that Chelsea are expected to come in with an improved offer for Higuain at the end of the season.
With Jose Mourinho having a new-found love for Karim Benzema, Higuain may be deemed surplus to requirements, especially if Chelsea offer more than the £50m they paid to bring Torres to Stamford Bridge.
This would also pave the way for Madrid to sign Brazilian target Neymar, who will reportedly cost around £30m.