It remains to be seen whether the Blues decide to spend that much in January, nevertheless, after forking out £58m on Borussia Dortmund winger Christian Pulisic - who will join them at the end of the season.
Morata and Giroud have come out short for Chelsea this term, scoring a mere 14 goals between them in 2018/19. After the stalemate draw against Southampton, it seems Sarri desperately want a striker in the January transfer window. The forward's agent is in London to finalize a move.
Sarri has not lost his desire to sign Higuain and it is claimed the Argentine has given the green light to the move. He has also underlined his unhappiness by playing Eden Hazard through the middle.
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Higuain has enjoyed quite an extraordinary career, at least at club level, initially making his name at Real Madrid before going on to garner the reputation of being one of the most best strikers in the world upon his move to Italy.
Milan paid 18 million euros ($20.75 million) to sign him on loan, with a clause to make the deal permanent for a further 36 million euros. "We haven't received any offer from Chelsea - no one has asked us for him and he didn't ask to leave".
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. He was sent to Milan to free up space on the wage bill.
Chelsea could reportedly shift their focus towards signing Callum Wilson from Bournemouth, should they fail to acquire the services of Juventus' Gonzalo Higuain.