The forward's agent is in London to finalize a move.
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 had his most successful season under Sarri, breaking the Serie A goalscoring record with 36 goals in the 2015/16 campaign.
However, negotiations are complicated and the two parties (Chelsea and Juve) have different ideas: the Bianconeri wanting the Premier League side to basically accept the same terms as Milan - a loan with €36m obligation to buy.
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.
For now, Gonzalo Higuain's future remains up in the air, with the player also coming in for criticism from AC Milan.
"A goal can change things, but if he is to continue here, he needs to take on responsibility".
"I think it is a huge compliment to the player involved", Howe said to SSN about Chelsea's ongoing interest in 26-year-old Wilson.
"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".