Higuain enjoyed his best run of form under Sarri, scoring 37 goals with the Italian boss prior to moving to Juventus.
The Argentina worldwide set a new Serie A goal-scoring record under Sarri at the Stadio San Paolo in the 2015/16 campaign with 36 goals.
Juventus & AC Milan would have to agree on the deal before Higuain can get his wish of moving to Stamford Bridge but the transfer would be a significant coup for the Blues, who have lacked a ruthless streak in recent weeks.
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"He had a tough moment, he has to put it behind him and get to work", said Leonardo.
Higuain has spent the season on loan at Milan from Juventus, but Chelsea will apparently pay €40 million (£36m) and €8m a year in wages to land the Argentina forward.
"He is here right now".
But it is the latter that is Sarri's choice, having worked wonders with the former Real Madrid hitman at Napoli.