The Blues have been agreed the same conditions offered to Juventus by AC Milan: a six-month loan deal with an option to buy set at €36million.
Higuain will earn a €9million-a-year with Maurizio Sarri’s side.
The Premier League giants, however, will have a chance to extend the player’s loan for one more season.
Nicolas, the brother and agent of Gonzalo, will arrrive in London from Argentina today.
Chelsea expect to finalize his signing by tomorrow, but Higuain would be ineligible to play against Arsenal on Saturday afternoon at the Emirates Stadium, as he the deadline for registration of players for this weekend’s games has elapsed.