Chelsea made snaring a striker a priority this month due to Alvaro Morata and Olivier Giroud’s struggles in front of goal.
And last week they added the prolific Higuain to their ranks, with the Argentine joining on loan until at least the end of the season, with scope to extend his stay.
Higuain looked bright during his Chelsea debut on Sunday, making plenty of smart runs as they knocked Sheffield Wednesday out of the FA Cup.
It seems he could be joined at Stamford Bridge by Icardi this summer, with an overhaul apparently on the cards.
Italian outlet Tutto Mercato Web report Morata, Giroud and forgotten man Michy Batshuayi will all leave Chelsea.
And that would have the way for Maurizio Sarri to sign at least one new attacker, with Icardi an option.
Icardi has netted 121 goals in 207 appearances since joining Inter Milan from Sampdoria in 2013.
And he could form a deadly partnership with Higuain if Chelsea opt to keep hold of the 31-year-old.
Inter, though, are determined not to lose their talismanic captain and want him to sign a new deal.
Icardi is said to be holding out for a salary of £6.5m (€7.5m) a year to put pen to paper.
But Inter are currently £433,000 (€500,000) short of that figure with talks dragging on.
A bigger issue, however, concerns the potential release clause which would be inserted in the contract.
Icardi is reported to be pushing for Inter to include an expensive one.
Inter, though, are eager for him not to effectively have a price tag on his head.
The current clause in Icardi’s contract values the 25-year-old at £95.3m (€110m).
And it remains to be seen whether Chelsea will look to activate it if they wave goodbye to Morata, Giroud and Batshuayi.
Morata moved closer to leaving Chelsea at the weekend, as he arrived in Spain to undergo a medical with Atletico Madrid.
The misfiring forward is expected to link up with Atletico on loan, with a permanent deal to follow if he finds form.
Earlier this month, Icardi’s wife and agent Wanda Nara suggested he could swap Serie A for the Premier League or La Liga.
“Icardi’s renewal with Inter is a very long way off as things stand today,” Nara said.
“There are very important clubs that are interested in signing Mauro and we are very far from reaching an agreement [with Inter].
“The figures that are being talked about in Italy about his contract renewal are not accurate.
“So far, we have not received a satisfactory offer from Inter.
“We are not ruling out reaching an agreement at some stage, but at the moment we are a long way off from that.
“It’s not logical for Mauro to renew on the same salary that he receives now.
“We believe that Mauro is at a superior level.
“We have a very good relationship with the two biggest clubs in Spain who are very interested in Mauro, as well as one in France and one in England.”