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.
If a deal for Higuain is agreed it could open up the door for Morata to leave Stamford Bridge in the January transfer market. The forward's agent is in London to finalize a move.
The player's brother and agent Nicolas arrived in London on Thursday to hold talks with the Premier League heavyweights, and negotiations could gather steam.
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.
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England worldwide Wilson has found the back of the net nine times in the Premier League this season and has registered five assists.
Given Chelsea's policy for above 30-year-old players, it's odd that they want to sign Higuain.
Higuain is now on loan at AC Milan and any deal would require them to terminate his deal early - however, it contains an obligation to buy the striker in the summer for £32m.
Milan paid 18 million euros ($20.75 million) to sign him on loan, with a clause to make the deal permanent for a further 36 million euros. "Seeing as he is here, he needs to get down and actually do something for this team".
Gonzalo Higuain's agent has travelled to London as Chelsea look to push through a deal for the AC Milan striker. While the 31-year-old has been a key figure for the Rossoneri this season, he is believed to have had his head turned by the interest from Chelsea, who are in need of a top class striker.