If Sarri is unable to convince Chelsea over Higuain, the Italian will turn his attention to Wilson, who has scored 10 goals in 23 matches in all competitions for Bournemouth this season.
The Argentina global set a new Serie A goal-scoring record under Sarri at the Stadio San Paolo in the 2015/16 campaign with 36 goals.
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Juventus & AC Milan would have to agree on the deal before Higuain can get his wish of moving to Stamford Bridge but the transfer would be a significant coup for the Blues, who have lacked a ruthless streak in recent weeks.
He said: "A goal can change things, but if he is to continue here, he needs to take on responsibility".
Higuain is keen on a move although Chelsea director Marina Granovskaia has reservations, with the Stamford Bridge outfit reluctant to offer big contracts to players over the age of 30.
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The League Cup was the first trophy Guardiola lifted in England but he admitted it is low in his priorities. The midfielder was officially unveiled at Real's Santiago Bernabeu stadium on Monday.
"He is here right now".
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. "Seeing as he is here, he needs to get down and actually do something for this team".
Chelsea, for their part, are in need of a striker after deploying Eden Hazard as a false nine for a large chunk of the season.
Chelsea don't need to sign striker in transfer window - Maurizio Sarri
I have a very good view on our players, what I can expect from them and what I don't see. I have to try to improve my players in the offensive phase.
A World Cup runner-up in 2014, he is also a prolific victor of trophies having claimed three Liga titles with Real Madrid and two Serie A victories at Juventus amid a plethora of cup successes at Madrid, Napoli and Juve.