Higuain is keen on a move to the Premier League with Chelsea, and reunite with his former Napoli boss Maurizio Sarri.
Higuain is currently on loan at AC Milan from Juventus, but has struggled to settle, scoring just six goals in 15 appearances.
According to MARCA, the 31-year-old will fly to London on Wednesday and finalise his move after positive talks with Maurizio Sarri.
It now looks certain that Maurizio Sarri will be reunited with a player who scored a career-high 36 goals in their one season together at Napoli, with Higuain desperate to get out of Milan and work under his old boss once again.
Such a transfer would see the Blues pick up the remainder of his current loan agreement, which includes a purchase option worth €36m (£33m, $41m) that can be triggered at the end of 2018-19.
Should everything go through, this will allow Alvaro Morata to join Sevilla or AC Milan on loan until the end of the season with an option to buy.
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