Blues owner Roman Abramovich may be willing to bankroll a higher offer for the Argentine as the club prepares to make a second approach, according to The Telegraph.
However, the Serie A outfit are said to be adamant that Higuain is not for sale at any price.
The news follows reports that Napoli have made tentative enquiries about the availability of Chelsea midfielder Juan Mata.
Restore Data
| Team | P | W | D | L | F | A | GD | PTS | |
| 1 | Manchester CityMan City | 4 | 4 | 0 | 0 | 11 | 3 | 8 | 12 |
| 2 | Arsenal | 4 | 3 | 1 | 0 | 6 | 1 | 5 | 10 |
| 3 | Newcastle UnitedNewcastle | 4 | 3 | 1 | 0 | 6 | 3 | 3 | 10 |
| 4 | Liverpool | 4 | 3 | 0 | 1 | 7 | 1 | 6 | 9 |
| 5 | Aston Villa | 4 | 3 | 0 | 1 | 7 | 6 | 1 | 9 |
| 6 | Brighton & Hove AlbionBrighton | 4 | 2 | 2 | 0 | 6 | 2 | 4 | 8 |
| 7 | Nottingham ForestNott'm Forest | 4 | 2 | 2 | 0 | 4 | 2 | 2 | 8 |
| 8 | Chelsea | 4 | 2 | 1 | 1 | 8 | 5 | 3 | 7 |
| 9 | Brentford | 4 | 2 | 0 | 2 | 6 | 6 | 0 | 6 |
| 10 | Manchester UnitedMan Utd | 4 | 2 | 0 | 2 | 5 | 5 | 0 | 6 |
| 11 | Bournemouth | 4 | 1 | 2 | 1 | 5 | 5 | 0 | 5 |
| 12 | Fulham | 4 | 1 | 2 | 1 | 4 | 4 | 0 | 5 |
| 13 | Tottenham HotspurSpurs | 4 | 1 | 1 | 2 | 6 | 4 | 2 | 4 |
| 14 | West Ham UnitedWest Ham | 4 | 1 | 1 | 2 | 5 | 6 | -1 | 4 |
| 15 | Leicester CityLeicester | 4 | 0 | 2 | 2 | 5 | 7 | -2 | 2 |
| 16 | Crystal Palace | 4 | 0 | 2 | 2 | 4 | 7 | -3 | 2 |
| 17 | Ipswich TownIpswich | 4 | 0 | 2 | 2 | 2 | 7 | -5 | 2 |
| 18 | Wolverhampton WanderersWolves | 4 | 0 | 1 | 3 | 4 | 11 | -7 | 1 |
| 19 | Southampton | 4 | 0 | 0 | 4 | 1 | 8 | -7 | 0 |
| 20 | Everton | 4 | 0 | 0 | 4 | 4 | 13 | -9 | 0 |
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