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Chelsea is about to conclude an agreement for Higuain and a decision could be made today.
The Blues are ready to abandon Alvaro Morata at Atletico Madrid to bring in the Argentine international.
Higuain played in the Italian Supercoppa defeat last week against Juventus, the club that holds his contract.
But he refused to be selected for Monday's 2-0 win over Genoa.
Dharmesh Sheth, the transfer guru at Sky Sports, said Milan had decided to continue negotiations with Piatek when Higuain's intentions were clearly defined.
"Now, Higuain was not involved in Monday's game in Genoa," Sheth said.
"And this leads Milan to get closer to a replacement for Higuain.
"Because they were not willing to let him go without a replacement coming. Dominoes are set up.
"This player is the striker of Genoa Krzysztof Piatek. It will cost him £ 31m initially, which could increase if everyone qualifies for the Champions League.
"Once Milan has crossed this line, Higuain can complete his transfer to Chelsea.
"We hope that he will sign here by Wednesday noon.
"Because he does, he can play in the second leg in the semifinal of the League Cup against Tottenham."
Chelsea will face the Spurs in a return match in the EFL Cup semifinal on Thursday, as the Blues led 1-0.
Sarri is looking forward to winning a trophy in his first season at the club, including Chelsea in the league.
Chelsea is fourth in the first flight and is already out of the race.
Sarri wants Higuain to inspire the strength of his team, which has been terribly inept this season compared to previous campaigns.
Chelsea has only scored 40 league goals this season, 22 fewer than Liverpool and the lesser of the top six clubs.
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