Higuain has been pictured going through security at an airport in Milan this morning.
And his expected destination is the London, where he will join Chelsea on loan for the rest of the season.
Chelsea boss Maurizio Sarri has been desperate to sign Higuain in this window having worked with him at Napoli two seasons ago.
Sarri has become exasperated by his striker’s poor finishing in front of goal.
In recent weeks, the Italian coach has opted to play Eden Hazard as a false nine but the tactic has produced mixed results.
Chelsea face Tottenham in the semi-finals of the Carabao Cup on Thursday.
The Blues lost the first leg 1-0 despite being the better team for much of the match.
But can Higuain help take Chelsea to the final?
For Higuain to be involved for Chelsea against Spurs, he need to be registered by midday on Wednesday.
Any later and the 31-year-old will have to watch the match from the stands at Stamford Bridge.
If Higuain can’t play who will?
Hazard may be asked to step up again for Chelsea if Higuain is unavailable.
Olivier Giroud could also come in for Chelsea to add a physical presence to the attack.
Sky Sports pundit Paul Merson believes Chelsea will have the edge given Spurs’ injury problems.
He said: “It’s a good time to play Tottenham. If you could say before the game that you can pull out three players from that team, then it would be Harry Kane, Dele Alli and Heung-Min Son, along with Christian Eriksen.
“I’m not Moussa Sissoko’s biggest fan either but he has been playing well for them and he’s out too.
“I still think Tottenham have got a chance, I don’t see Chelsea blowing anyone away at the moment with the way they’re playing.
“Tactically with Chelsea, I don’t think there’s a plan. Maurizio Sarri plays the same way every week, and over the last few weeks they’ve struggled to break teams down. They’re not making 10-15 chances a game, and it’s going to be difficult. It’ll be a hard game.
“But because of the injuries to Spurs, I think Chelsea will just about edge it.”