In order for Higuain to complete his long-anticipated transfer, Alvaro Morata must finalise a loan switch to Atletico Madrid while AC Milan need to seal a £31million deal for Genoa's Krzysztof Piatek.
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 manager Maurizio Sarri, who coached Higuain during a productive spell 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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