Higuain’s place as Juventus’ lead striker is in doubt following the arrival of Cristiano Ronaldo from Real Madrid.
In his two seasons at the club, Higuain has been his usual prolific self with 55 goals but Juventus appear ready to let him leave and Chelsea are among the clubs interested.
The FA Cup winners face competition from AC Milan for the Argentina striker but if he wants a fresh challenge, could move to England and link up with his former manager Maurizio Sarri at Stamford Bridge.
In one season together at Napoli, Higuain scored 36 goals under Sarri and with doubts over Alvaro Morata, he would be an ideal replacement should the Spaniard leave.
And Marotta admits Juventus are deliberating with Higuain’s agents about his next step.
“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.”
Ex-Fulham star Brian McBride believes Higuain would be a good signing for Chelsea because he would be the “main man”.
“I think he would enjoy it from the standpoint that he would be the main focal point of that attack,” McBride told ESPN.
“Everywhere Higuain has gone, where he’s been the main focal point, he’s scored goals.
“Certainly in the last year, not so much with Juventus, but still getting the job done – I still think he has a lot to offer.
“Really, he’s your true goalscorer. He’s not a player who is going to hold the ball up. Whether or not that part gets solved by Chelsea, because they needed it last year, that’s a different question.
“I just think Higuain is gone [from Juve] from my point of view because he wants to be the main person, the main man to score goals.”