The Blues are keen to bolster an attack that has struggled this season, and Jose Mourinho is thought to be considering a swoop for a player that scored 48 league goals in three seasons under his stewardship at Real Madrid.
The Argentina striker, who was also the subject of intense interest from Arsenal after announcing his intention to leave the Santiago Bernabeu last summer, has scored 13 goals in 21 appearances for the Partenopei.
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"For someone like me, who loves this sport, Naples is a wonderful place," he told Ole. "This is an incredible city where football comes first, followed by everything else. The fans live for football. Thank God they loved me straight away because the Neapolitans are very passionate and I find that enchanting.
"The Neapolitans have a special affection for Argentines. They are similar to us as well as having Diego Maradona in their hearts.
"In Italy, the game is more tactical, so it is harder to find space. I am sure my own game is improving by playing in Serie A."
Higuain insists that he has no doubts over choosing to join Napoli in the summer and is determined to win trophies at the San Paolo.
The 26-year-old remarked: "[Club president] Aurelio De Laurentiis convinced me straight away about his project with a top coach like Rafa Benitez. I want to help Napoli to grow and make history for this team."