Higuain will join Chelsea on an initial six-month loan with the Blues having the option to make the deal permanent at the end of the season.
The Stamford Bridge outfit will also be able to extend the loan for another year as long as he meets certain contractual targets.
Higuain has been on loan at AC Milan but they have given their blessing for him to join Chelsea.
He was introduced as a second-half substitute as Milan were beaten by Juventus in Wednesday’s Supercoppa.
— The Blues (@TheBlues___) January 16, 2019
Higuain’s arrival at Chelsea will pave the way for Alvaro Morata to join Atletico Madrid.