The forward's agent is in London to finalize a move.
Sarri asked his Chelsea board to sign Higuain last summer but they were concerned by Juventus' £32million valuation of the 31-year-old.
Higuain joined Milan on a season-long loan from Juventus in July with an option to make the deal permanent, but he has struggled to settle at the seven-time European champion, scoring eight goals in all competitions.
Stone, though, thinks Bournemouth's £50m valuation of Wilson is fair considering the homegrown quota Premier League clubs have to meet.More news: Kimmel 'Hires' Federal Employees to Work on Show During Shutdown
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Higuain scored 38 goals across all competitions during his one season under Sarri at Napoli and is a flawless fit for the manager's attacking style of football.
Wilson has scored nine Premier League goals this season, with Tottenham's Harry Kane the only English player with more.
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.
Nevertheless, Higuain is Sarri's number one choice and recently dubbed him a "goal machine", with the forward having netted 36 times - a career high - in his one and only season under Sarri. "Seeing as he is here, he needs to get down and actually do something for this team".
The 32-year-old French World Cup victor may have only scored one goal in the league (against Tottenham Hotspur), but his ability to dovetail with Eden Hazard in attack can be the catalyst for Chelsea rocketing through the second half of the season.