"From our perspective, we don't want to sell anybody this window that we don't want to".
Higuain enjoyed the most prolific scoring season of his career under Sarri at Napoli, netting 36 goals in 35 Serie A games in 2015-16, and the Chelsea head coach suggested the 31-year-old as a potential target for his new club prior to Juventus loaning him to Milan last summer. However, Sarri has made clear that he's unhappy with Alvaro Morata as his first choice.
Higuain is expected to cost up to £45m should Chelsea enter talks with both Juventus and AC Milan, the latter of whom have the option to buy him at the end of his loan spell this summer.
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.
One stumbling block is that Milan wants a replacement for Higuain before allowing the Argentine to leave.
Stone believes the writing is on the wall for Morata and Giroud, insisting Sarri has come to the conclusion that neither are "the real deal".
Higuain is now on loan at AC Milan and any deal would require them to terminate his deal early - however, it contains an obligation to buy the striker in the summer for £32m. Higuain is 32 and Chelsea don't offer a hefty wage for 30 plus players.