Juventus general manager Beppe Marotta said he is considering the future of Gonzalo Higuain amid reports he could move to AC Milan.

The arrival of Cristiano Ronaldo may well lead to Juve sacrificing one of their forwards, and Higuain -- who arrived from Napoli two years ago for a then-Serie A record fee of €90 million -- is regarded as the most likely to move on.

Milan and Chelsea have both been linked to Higuain, who set a league record with 36 goals under Maurizio Sarri in 2015-16 and has scored 55 times across two seasons with Juve.

"He is still an important player for us, but now we obviously have greater competition [up front], but he is a professional and we are evaluating his future together with the people who represent him," Marotta told Sky Sport Italia. "We have a great deal of respect for him."

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Juve are unlikely to accept less than €60m for the 30-year-old, though, and that could be too much for Milan, who breached UEFA's financial fair play (FFP) rules and were only reinstated to the Europa League following a successful appeal to the Court of Arbitration for Sport after they were initially excluded by UEFA's adjudicatory chamber.

"We respect the Financial Fair Play; we won't make crazy signings [and] everything will be done with intelligence," Milan technical director Leonardo said at his presentation on Thursday. "We are bound to FFP. I don't think it will be possible to make huge signings."

The sale of one of their forwards, such as Nikola Kalinic, could bring in funds that could then be used to sign Higuain, and Leonardo confirmed Kalinic, who has been linked to Atletico Madrid, could soon be on his way out of Milan.

"There were so many negotiations going on," Leonardo said. "There are many opportunities for Kalinic, not just Atletico Madrid. We're working on it. The case of Andre Silva is different. We need to see what he wants and what we can offer."