Sarri will hope to get the best out of Higuain, whose form in Naples saw him land a move to Juventus in a mouthwatering £77.9m move three years ago.
By contrast, Higuain netted 38 times in just 42 appearances for Napoli when managed by Sarri in the 2015-16 campaign.
He said: "A goal can change things, but if he is to continue here, he needs to take on responsibility".
Gianluca di Marzio of Sky Sports Italy is quoted today as saying that Juventus would gain nothing from allowing Higuain to join Chelsea given the player is already on loan at AC Milan.
"He had a tough moment, he has to put it behind him and get to work".
His age aside, his wage demands aside, the difficulty of negotiating with two teams aside, Higuain scores goals, and Chelsea need goals.
The 31-year-old Argentina global reportedly wants to join his former Napoli coach Maurizio Sarri at the English club, who would take over Milan's option to eventually make the deal permanent.
Maurizio Sarri has opted to use Eden Hazard as a false-nine in recent matches, with the likes of Alvaro Morata and Olivier Giroud either resigned to a place on the bench or out of the squad completely.