Father-figure Sarri will believe he is the man to get the player firing on full cylinders after his prolific spell in Naples saw him hit 71 goals in 104 appearances, and will believe a rejuvenated Higuain can fire Chelsea to a top-four finish in the table.
The Argentine thrived under Sarri's guidance at Napoli and broke the Serie A record with 37 goals in the 2015/2016 season.
Chelsea remain desperate for a striker, and have been linked with both players in the past month.
But Sky in Italy are reporting that Chelsea's chief-executive Marina Granovskaia is reluctant to slash out on Higuain as she's unconvinced he'll solve Chelsea's scoring problems. AC Milan sporting director Leonardo has commented on HIGUAIN.
Any deal for Higuain is further complicated by the striker's season-long loan at AC Milan from parent club Juventus.
He scored 91 goals during his three years at the club before moving to Juventus in 2016 on a 90 million euro deal.
"Gonzalo has lived through this moment but now he has to leave it behind him".
"There's no point following rumours and gossip". Seeing as he is here, he needs to knuckle down and actually do something for this team.
'A goal can change things, but if he is to continue here, he needs to take on responsibility'.
Chelsea, for their part, are in need of a striker after deploying Eden Hazard as a false nine for a large chunk of the season.