Per WhoScored.com, the 28-year-old has already scored an incredible 18 goals in 19 Serie A starts, playing a huge role in Napoli's hot start to the season. The former Real Madrid star went through a rough period following the 2014 FIFA World Cup, but he once again looks like one of the best strikers in all of Europe.
His hot form has resulted in a lot of transfer speculation, and Bayern Munich CEO Karl-Heinz Rummenigge has already confirmed his club would love to add the powerful striker, per ESPN FC's David Amoyal:
David Amoyal @DavidAmoyal
Bayern's Rummenigge:"Higuain is a great striker and Bayern certainly likes him but my friend De Laurentiis won't sell him"2016-1-12 21:41:04
Here's a look at some of Higuain's highlights of the past few months:
The Argentina international has largely flown under the radar since moving to Napoli from Real Madrid, and some horrible showings on the international level haven't helped his case.
He played poorly at the 2014 World Cup and missed a clear chance in the final against Germany, a feat he repeated a year later during the 2015 Copa America final against Chile. On both occasions, Argentina would go on to lose the match, and the striker's image took a big hit because of those two misses.
He's been nothing short of excellent on the club level, however, via WhoScored's Ben McAleer:
Ben McAleer @BenMcAleer1
Make that 53 in 88.2016-1-10 15:19:22
Higuain is a hard-working, surprisingly mobile forward with superb vision and lethal instincts, and he uses his powerful body well to shield the ball inside the box. He can score from long range and with his head, but he's at his best when he can lurk around the box and wait for team-mates to play him in.
He found plenty of success in La Liga with Real Madrid and has done the same in Italy, an indication his talents should translate to all levels of play, including the Premier League. He certainly fits the profile of a Premier League forward, and given his scoring history, he would be worth a significant investment.
Whether he's a favourite of Simeone or not is unknown, and it's difficult to see how his capture would make or break the Atletico manager's decision to join the Blues. Simeone had a fantastic relationship with Diego Costa when the latter played in Madrid―in all likelihood, he's the striker Simeone would look forward to working with once again.
Per Fichajes (h/t George Bellshaw of Metro,) Simeone considered making a move for Costa earlier this season, so there's reason to believe the Spaniard would be his choice striker should he become the next manager of Chelsea.
Costa and Higuain have a similar profile as far as playing styles go, although the latter is less physical when he engages defenders and isn't known for on-pitch antics. There's every reason to believe he would be a good fit for Simeone's philosophy, but £37.5 million is a lot of money for a player the club might not need.
As of right now, Simeone still looks likely to continue with Atletico, and he's yet to give any indication he's even considering a move to west London at this point, per the Guardian's Sid Lowe. A star signing like Higuain may help convince the Argentinian, but other factors will be in play as well.