The Blues are looking to bolster their strike force this month in anticipation of Alvaro Morata's likely departure, with the Spaniard eager to leave England amid interest from Spain and Italy.
As well as Higuain, Chelsea are believed to be keeping tabs on Bournemouth's Callum Wilson, who was a reported £50 million price tag. They are also still in three cup competitions - the Carabao Cup, the FA Cup and the Europa League.
The Argentine frontman bagged a stunning 36 Serie A goals from 35 appearances under Sarri's tutelage in the 2015/16 campaign.
'He had a tough moment, he has to put it behind him and get to work.
"If Chelsea want him, Juventus are trying to get them to match that same kind of deal, paying a big loan fee up front and agreeing to sign Higuain in the summer".
"A goal can change things, but if he is to continue here, he needs to take on responsibility", he said.
Brazilian Leonardo added: "There's no point following rumours and gossip".
"He is here right now".
Higuain has spent the season on loan at Milan from Juventus, but Chelsea will apparently pay €40 million (£36m) and €8m a year in wages to land the Argentina forward. "Seeing as he is here, he needs to get down and actually do something for this team".
According to a UK Sun report Blues manager Maurizio Sarri has lost faith with Morata, with Eden Hazard now playing as "False 9" for Chelsea.
Atlético want to bring that nightmare to an end and offer the Spain global a chance to rediscover his goalscoring form, with cult figure - at both clubs - Diego Costa struggling to find the net this season.