Father-figure Sarri will believe he is the man to get the player firing on full cylinders after his prolific spell in Naples saw him hit 71 goals in 104 appearances, and will believe a rejuvenated Higuain can fire Chelsea to a top-four finish in the table.
After a blistering start, teams are starting to work out the Italian's tactics and have seen their attacking prowess stunted.
The west London side is desperate to find a formidable forward who can effectively replace Alvaro Morata and Olivier Giroud who have been struggling in front of goal.
Recent reports have indicated that Chelsea are interested in Bournemouth striker Callum Wilson, in a £50 million deal.
Gianfranco Zola admitted that the Englishman was one player the club were looking at while Bournemouth signed Dominic Solanke for £19m earlier this month.
'I think it is a huge compliment to the player involved, ' Howe told Sky Sports News. It's a waste of time for me to do so, ' Howe said of Wilson at his pre-match press conference ahead of Sunday's trip to Everton.
"In my opinion, and it's just my opinion, I wouldn't sell at any price but I'm the manager of the team trying to create the best team that I can".
'He has unique attributes that really complement what we do here, ' added Howe.
"It's business as normal".
'We have some long-term injuries and they're both big losses, so to fill the positions is very important to us.
The former Real Madrid forward is on loan at The Rossoneri, who have first refusal on his services at the end of the season from Juventus. "That's the hardest thing to do in the sport so we value him really highly".