Chelsea manager Maurizio Sarri coached Higuain at Napoli where the player hit 36 goals during a memorable spell in Serie A in 2015/16, the most goals by a player in a single season in Italy's top flight.
"This deal is complicated as when Milan took him on loan from Juventus, they paid a £16million loan fee and agreed to buy him outright for £32m in the summer".
The Argentina worldwide set a new Serie A goal-scoring record under Sarri at the Stadio San Paolo in the 2015/16 campaign with 36 goals.
Despite reports linking Higuain to Stamford Bridge, AC Milan's sporting director Leonardo has urged him to get his head down ahead of the second half of the season.
In total, the 31-year-old found the back of the net 71 times in 94 appearances during his three year reign at the club after which he moved to the Allianz Stadium in a mega deal around £75m move to Juventus in 2016.
Despite his recent struggles, Higuain's combined league record at Juve and Milan stands at 46 goals in 88 games - better than one in two.
He previously spent six years at Real Madrid before starting his career at River Plate in Argentina.
"It is hard to manage a striker when he doesn't score", said Milan sporting director Leonardo.
"He has to make a decision and take on his share of the responsibility", the club's sporting director, who last month said there has been no contact with Chelsea, told reporters.
"Gonzalo has lived through this moment but now he has to leave it behind him".
"There's no point following rumours and gossip".
"He is here right now".
