The forward is believed to have a release clause in his contract of around €95m and €100m, although that would translate to around £67m for English clubs due to the current exchange rate.
Arsenal are already reported to have had a bid rejected for the former Real Madrid star this summer as Arsene Wenger looks to bolster his attacking options at Emirates Stadium.
And Sarri concedes that the Serie A club could end up selling Higuain if the figure is met.
Sarri told Sky Italia: “I would like Higuain to stay with us, but if they pay the clause, with that money we could return to the market.”
Higuain, who was also heavily linked with a move to Arsenal last summer, scored 18 goals and made seven assists in 37 Serie A games for Napoli last season but is apparently keen on a summer transfer away from the Italian club.
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