Higuain set to make debut against Spurs as misfiring Chelsea bid to overturn one goal deficit against bitter London rivals
In order for Higuain to complete a long-anticipated transfer, Alvaro Morata must complete a loan switch to Atletico Madrid while AC Milan need to seal a £31million deal for Krzysztof Piatek from Genoa.
Atletico also want one of Nikola Kalinic or Gelson Martins to depart before bringing in a fresh face.
To feature against Spurs, Higuain must be registered by Wednesday at noon.
The Blues need to overcome a 1-0 deficit from the Carabao Cup first leg but will face a Spurs side heavily depleted by injury with Harry Kane out and Dele Alli likely to be missing.
Chelsea boss Maurizio Sarri, who enjoyed a productive spell with Higuain at Napoli in 2015/2016, will hope the Argentinian can rediscover some form in West London.
The striker has managed just eight goals while on loan at AC Milan this season, while Chelsea have also seen a dramatic dip in their goalscoring form.
Having bagged 27 goals in just 11 games early in the season, the club now have just 13 from their last 13.
They also suffered a 2-0 defeat to London rivals Arsenal on Saturday and are just three points clear of fifth-placed Gunners.
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