Sarri has not lost his desire to sign Higuain and it is claimed the Argentine has given the green light to the move.
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.
Milan's sporting director Leonardo however warned on Tuesday he had to get down to work.
"Higuain must find the real himself, he is living in a different situation for him, he left Juventus and he is here on loan. We haven't received any offer from Chelsea - no one has asked us for him and he didn't ask to leave".
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Higuain joined Milan on a season-long loan from Juventus in July with an option to buy but has struggled to settle at the San Siro, scoring eight goals in all competitions. Sevilla appeared well placed to land the former Real Madrid striker earlier this week but the talks have hit complications according to Guillem Balague who tweeted: "Sevilla gives up on the possibility of Morata joining them this transfer window".
Higuain sent out on loan to AC Milan last August after the arrival of Cristiano Ronaldo and the Argentine has been unable to find his footing at the club.
He will hope to enhance his haul at Chelsea.
"To date, Milan knows that Higuain had problems but made him understand that if he remains he must play and take responsibility".