The Blues appear unlikely to trigger the option to either extend his loan stay or sign him on a permanent basis, meaning a return to parent club Juventus is looks likely.
Should he return, he will be reunited with Cristiano Ronaldo, with whom he shared a successful at Real Madrid; winning the La Liga title and Copa del Rey before moving to Napoli, where he met Maurizio Sarri.
Now, a report by Tuttosport claims the 32-year-old striker is eager for Sarri to follow him to Juventus and take on the vacant managerial position at the Old Lady following the departure of Massimiliano Allegri.
Ronaldo and Sarri have been instrumental in two of Higuains most successful spells of his career. His current boss was in charge in Naples during the strikers most prolific spell in front of goal, scoring 36 times in 35 Serie A matches during his final season with the club.
Ronaldo, meanwhile, was a teammate of Higuains for four years at Real, where the Argentine was just as prolific; scoring 107 goals in La Liga 190 games for Los Blancos.
Sarri is thought to be one of three names linked with the Juventus job which also includes Mauricio Pochettino and Lazio boss Simone Inzaghi. However, recent reports suggest that Chelsea have no intention of sacking him and other clubs would have to pay a significant compensation package if they were to poach the Italian.