Milan appear to have already decided they will not sign
Higuaín permanently at the end of the season and they're even willing to cut ties with him this month, while
Chelsea manager Sarri wants a reunion in west London before the second half of the season gets underway.
Marca claims that Chelsea have already reached out to Higuaín over the move and the striker has accepted the club's terms. The move is expected to open the door for
Álvaro Morata to leave the club this month.
Higuaín's season-long loan spell in Milan has to be cut short by his parent club
Juventus before a deal to Chelsea can go through, although there aren't expected to be any hitches which could hold the deal back once it's given the green light.
Higuaín first worked with Chelsea manager Sarri when they were both on the books at
Napoli, the striker's first club since leaving
Real Madrid in 2013. He scored 36 goals under the Italian head coach before being shipped out to Juventus for €90m.
Despite having a trophy-laden few years in Turin, Higuaín hasn't been able to replicate the same form which saw him become a household name in Italy and the forward hopes that a change of scenery will kick-start his career once again.