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Higuain has been linked to Chelsea since last summer and an agreement finally seems to have been reached between the Blues and Juventus.
Argentina is finally on its way to Stamford Bridge, with the exception of last-minute clashes.
Chelsea desperately needs a new scorer after sanctioning the release of Alvaro Morata, who is expected to join Atletico Madrid.
And Donnarumma, who has also been linked to movements far from San Siro in the past, seems to have said goodbye.
"If Higuaín made this choice, there must be reasons, but he is a friend and I wish him the best of success," he told Sky in Italy.
Higuain had a poor loan period in Milan and enjoyed his best days in Italy shared between Juve and Napoli.
In Naples, he set the record for goals in a single season with 36, under the command of Maurizio Sarri.
Sarri, the boss of the Blues, is probably behind the transfer of Higuain to London, because he wants to work again with his old hit-man.
It was also reported that the transfer had been very successful with Chelsea's board, as director Marina Granovskaia did not think Higuain was the solution to the club's goal problems.
The West London has scored the least of one of the "big six" Premier League teams this season, with 40 goals.
Sarri was questioned about the potential transfer of Higuain last week, but remained shy on the subject.
"I want to be clear, because I can not help you [about the transfer market]"Said Sarri.
"I spoke to Marina two weeks ago, so Marina knows my opinion on how to improve the team.
"Then I decided to focus on the field, the matches and the training.I am confident because I know that Marina works very hard, but I do not know the market at all.
"I want to focus on the matches, so I do not call her every night, otherwise I spend all my mental energy on the market.
"I think it's better if I spend all my mental energy on the ground, so I can not help you, I do not know."
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