The Mirror are citing a report from Marca that claims Chelsea are now set to wrap-up a £36m [€40m] deal to sign Higuain after the striker agreed to the switch and will reportedly pen a contract worth around £140,000-a-week [€8m per year].
Higuain played under Sarri at Napoli in 2015-16, and enjoyed the most productive season of his career with 38 goals in 42 games.
According to report from the Stamford Bridge, Higuain is expected to earn about £140,000 a week when he finally joins the club.
The Argentina worldwide set a new Serie A goal-scoring record under Sarri at the Stadio San Paolo in the 2015/16 campaign with 36 goals.
"A goal can change things, but if he is to continue here, he needs to take on responsibility".
Sarri will hope to get the best out of Higuain, whose form in Naples saw him land a move to Juventus in a mouthwatering £77.9m move three years ago.
"He is here right now".
AC Milan sporting director Leonardo has fired a warming to Gonzalo Higuain, saying the striker must get to work and improve at San Siro. Seeing as he is here, he needs to get down and actually do something for this team.
He scored 40 league goals in two seasons for them, but left for Milan in the last close season after Cristiano Ronaldo's arrival in Turin.