Blues boss Maurizio Sarri is desperate to add a new centre-forward to his squad this month with his current options failing.
Alvaro Morata and Olivier Giroud have both failed to inspire this season, with Chelsea thought to be close to signing Higuain.
Marca are even claiming the Argentine, on loan at AC Milan from Juventus, has agreed terms with the Blues and his move could be finalised today.
The transfer would see Morata head the other way on a short-term loan deal.
But, Sarri already has a contingency plan lined-up should they fail to sign former Napoli superstar Higuain.
The Italian chief is keen on Cherries hitman Wilson – who has been in terrific form this season as he's stayed largely injury free.
The forward has scored 11 times in 24 matches this season in all competitions – including a goal on his England debut, in the 3-0 drubbing of the USA.
Bournemouth have already allowed Jermain Defoe to leave to join Rangers, but signed Dominic Solanke in a £19m deal from Liverpool.
However, earlier this week, reports in the Mirror claim Eddie Howe will not allow any more strikers to leave, with Wilson their brightest star.
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