The striker was the lynchpin of Sarri's team during that campaign and the thought of the duo back together should frighten Premier League defences.
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. In particular, the veteran striker became a fearsome force at Napoli, before he joined Juventus in the summer of 2016.
"And you can't really see how Chelsea are going to go to the end of the season with Eden Hazard playing as a false nine". But, the Premier League heavyweights have had their fair share of problems too this season, with the Chelsea boss bereft of a reliable striker in his squad.
He has been linked with a return to Italy, where he played for Juventus.
What does the future hold for Higuain?
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Father-figure Sarri will believe he is the man to get the player firing on full cylinders after his prolific spell in Naples saw him hit 71 goals in 104 appearances, and will believe a rejuvenated Higuain can fire Chelsea to a top-four finish in the table.
Despite his recent struggles, Higuain's combined league record at Juve and Milan stands at 46 goals in 88 games - better than one in two.
An agreement has already been reached between the Premier League club and Higuain, but they are looking to release him from his contract at AC Milan, where he is now on loan from Juventus.
Chelsea are not prepared to sell Morata in January, mindful of the fact that his underwhelming performances at Stamford Bridge since arriving from Real Madrid in the summer of 2017 ensure he will not attract offers anything like the £58 million they paid to sign him.
According to Marca, Chelsea have contacted the 31-year-old about a switch to Stamford Bridge and he's accepted the terms over a move.