Chelsea will allow Alvaro Morata to leave Stamford Bridge this month if they can secure a replacement, with Sevilla now making their interest in the striker public.
Higuain meanwhile will battle Olivier Giroud to get the nod as Chelsea's main striker.
The Argentina worldwide has been linked with a move in the January transfer window, with Chelsea reportedly keen.
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.
He scored 91 goals during his three years at the club before moving to Juventus in 2016 on a 90 million euro deal.
Chargers keep Lamar Jackson bottled until late, hang on to advance
With Jackson and the running game carrying the offense in the second half of the season, all the wide receivers saw fewer targets. Brown said he would not sign another one-year deal, and that money would not be the only factor in his decision.
Higuain is now on loan at AC Milan, but the 31-year-old has struggled for form, with just eight goals in 20 appearances this season.
Despite reports linking Higuain to Stamford Bridge, AC Milan's sporting director Leonardo has urged him to get his head down ahead of the second half of the season.
'He had a tough moment, he has to put it behind him and get to work.
'He has to make a decision and take on his share of the responsibility, ' Leonardo said at a press conference on Tuesday.
Brazilian Leonardo added: "There's no point following rumours and gossip". He's only netted six goals in the league as he struggles for form.