Chelsea manager Jose Mourinho says the club have not made an offer for Napoli forward Gonzalo Higuain.

It has been reported that the Blues had a £50m bid rejected for the Argentina international and are preparing a second offer.

But Mourinho says there was no such bid and said: "Nothing is true. He is a player that I know we cannot get.

"He moved from Real Madrid to Napoli six months ago and he's doing very well, he's adapting very well to Italy.

"Napoli is a club which normally doesn't sell. In the last years, they sold one player a year, when they felt it was not possible to keep them.

"They want to win the Scudetto, they want to win the Europa League. I don't believe they're interested in selling Higuain.

"Why should we be interested in someone we believe it is impossible to get?"

Chelsea are believed to be eager to augment their striking options due to the lack of goals being provided by Fernando Torres, Samuel Eto'o and Demba Ba.

But, when asked about the possibility of acquiring a new striker, Mourinho said: "It's not a priority, it's not an option. We have three.

"This squad is good enough for my first season, and for the objectives of the first season.