Chelsea are increasingly confident of signing Gonzalo Higuain on an initial loan with an option to buy, Sky Sports News understands.
Head coach Maurizio Sarri is understood to be keen on bringing Higuain to Stamford Bridge, despite concerns from the club's board.
According to Sky in Italy, Chelsea's chief-executive Marina Granovskaia remains unconvinced Higuain is the answer to the club's striker problems.
Any deal for Higuain is further complicated by the striker's season-long loan at AC Milan from parent club Juventus.
Higuain is expected to be on the bench for AC Milan in the Italian Super Cup final against Juventus in Saudi Arabia on Wednesday.
Over the weekend Gattuso appeared to confirm Higuain was keen to leave the San Siro, saying "when a player makes up his mind it becomes hard to convince them otherwise".
However, he has since backtracked on those comments: "He still hasn't told me he wants to leave, I am still waiting. You know what I mean."