The Blues are looking to bolster their strike force this month in anticipation of Alvaro Morata's likely departure, with the Spaniard eager to leave England amid interest from Spain and Italy.
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.
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.
The Argentina global set a new Serie A goal-scoring record under Sarri at the Stadio San Paolo in the 2015/16 campaign with 36 goals.
England worldwide Wilson has found the back of the net nine times in the Premier League this season and has registered five assists.
Higuain has been one of the most prolific strikers in European football over the past decade as he's netted 290 goals in 576 career appearances during spells at the likes of Real Madrid, Napoli, Juventus and most recently AC Milan. However, this season Higuain hasn't been quite so productive in front of goal and he has struggled to win over the AC Milan fans.
AC Milan sporting director Leonardo has fired a warming to Gonzalo Higuain, saying the striker must get to work and improve at San Siro.
'He had a tough moment, he has to put it behind him and get to work.
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