The Blues are thought to be on the lookout for a new manager despite Antonio Conte still continuing in his role at Stamford Bridge.
The west London side are thought to be reluctant to give Conte a big payout with little over 12 months left on his contract.
The Italian head coach signed Alvaro Morata in a £60m deal from La Liga giants Real Madrid in the 2017 summer transfer window.
However, the Blues summer signing struggled to find consistency and was ultimately a disappointing in his first season at Chelsea FC.
Argentina international Higuain has been linked with a potential move to the west London side after he netted 16 times in Serie A last term.
ESPN FC pundit Moreno doesn’t believe Chelsea FC will sign Higuain unless Allegri becomes the new Blues manager.
“It depends on who comes in as a coach,” Moreno told ESPN FC.
“If Allegri comes to Chelsea, maybe he will bring Higuain with him. Otherwise, I don’t see it.”
Chelsea FC finished in fifth spot in the Premier League table last season behind Liverpool FC and Tottenham Hotspur.
It remains to be seen whether Higuain would be willing to miss out on Champions League football for a season at this stage of this career.
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