Chelsea have reportedly accepted a bid of around £35million from Bayern for Hudson-Odoi and the 18-year-old forward is seriously considering the move after witnessing Jadon Sancho's meteoric rise in Germany.
Sarri said he had recommended to Chelsea that two players be signed, but declined to say their positions.
Higuain has scored eight goals in 20 Rossoneri appearances, which is not a bad tally but he is not at his very best and would be happy to leave this winter in order to work with Maurizio Sarri again, under whom he had his best scoring season at Napoli.
'I think it is not professional, ' he said. I spoke with the club and the club knows very well my opinion.
Despite the potential for scouting players, Sarri says he snubbed last summer's tournament in Russian Federation, and even claimed his current Chelsea side could defeat Gareth Southgate's England.
"As you can understand, I cannot tell you where". 'I don't know why someone would go to Bayern Munich'.
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"In my opinion, he's a player who would fit in well at our club".
He did say if Alvaro Morata leaves, with loan moves to Sevilla and Atletico Madrid mooted, Chelsea would need a replacement.
Sarri's team is not yet capable of a title push, and while he doesn't believe that we are a million miles away, he has publicly stated the need for Chelsea to sign two players before the end of the month.
The 28-year-old often divides opinion at Stamford Bridge due to his inconsistent displays and whether he can be the left-back for the foreseeable future under Sarri remains to be seen.
"At the moment, Morata is here".
'I didn't see anything in the World Cup, ' Sarri said after being told VAR was useful in Russian Federation.
"Because in this moment in Europe there are 300 players involved in the market and they need to think only to the next match otherwise it's impossible to play".