Chelsea manager Antonio Conte wants to sign two Serie A players during the summer transfer window.
The Blues are willing to meet Gonzalo Higuain's £72million buyout clause and will offer £27million to sign Roma attacking midfielder Radja Nainggolan.
According to reports in Italy, Roma have identified Tomas Rincon as a replacement for the Belgium international.
Higuain, 28, scored a record-breaking 36 goals this season in the Serie A and will meet Napoli to discuss his future at the end of the Copa America.
"My head is fully focused on the Copa America," Higuain told reporters on Monday.
"I will speak with Napoli when this competition will be over.
"[This season?] When a person is healthy the rest comes automatic. The fans, the coaches and my team-mates [at Napoli] all believed in me and that made me feel good.
"Speaking with coach [Maurizio] Sarri also helped, he convinced me to stay at the club [last summer] in five minutes.
"We didn't win the Scudetto but we still managed to achieve a very important objective."