If Sarri is unable to convince Chelsea over Higuain, the Italian will turn his attention to Wilson, who has scored 10 goals in 23 matches in all competitions for Bournemouth this season.
Higuain scored 38 goals across all competitions during his one season under Sarri at Napoli and is a ideal fit for the manager's attacking style of football.
It is believed that Nicolas will speak to the Blues about a deal, with Juventus wanting the Premier League club to take over the terms they agreed with Milan.
In total, the 31-year-old found the back of the net 71 times in 94 appearances during his three year reign at the club after which he moved to the Allianz Stadium in a mega deal around £75m move to Juventus in 2016.
Higuain is on-loan at AC Milan from Juventus, which makes the deal a hard one to negotiate, especially in January.
The future of Alvaro Morata remains in the balance and the player's agent has arrived in London in order to find a resolution to his situation, with both the player and Chelsea looking to bring an end to his time at Stamford Bridge.
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.
"He had a tough moment, he has to put it behind him and get to work".
"A goal can change things, but if he is to continue here, he needs to take on responsibility", Leonardo said, according to the Mirror.
His age aside, his wage demands aside, the difficulty of negotiating with two teams aside, Higuain scores goals, and Chelsea need goals.