The replacement is Dybala. Allegri prefers Higuain but both Allegri and Marotta acknowledge that 4-3-3 is the only formation with which you can win. Marotta will not sell Dybala. Allegri must adapt once again.
Source: MikeM
Next time please insert the source at the beginning, will save some time

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Because he'll be 31 soon.
Oh, you meant the part about wages and price? Because he didn't have a bigger impact than Mandžukić and Morata as strikers considering the amount of playing time, status in the team etc. He was rarely instrumental in CL and while excellent in Serie A that's not why he was brought here and Ciro freaking Immobile would've done the same.
Mandzukic and Morata with bigger impact than Higuain

. Morata would be nothing even in UCL without Tevez next to him. In the second season he scored against City away and had a good game in Munich which is not more than what Higua did for us in his two seasons here regarding UCL only. Same goes for Mario, he was our main striker in the first season here and did ok. Next two years he played second fiddle to Pipa. Now let's add Serie A achievements into the mix...
Unpopular opinion : I hope we sell him , i never liked Higuain (Well i was big fan of him when he played for Real) , but since he lost his movement and "became fat" never liked him !
I hope we sell him , but only for good money (at least 60m) .
Yeah, because young and agile strikers of Higuain quality cost 60 mln these days

so we won't have a problem replacing him.
Paulo, DC, Pjanic, Chiello... and neither of them cost us Pogba + 15m
Now Pogba price was not 105mln but 75 because Raiola commission fell from the sky and United didn't have to pay it
Higuain has scored 16 goals in Serie A, and was a non factor in other aspects of the game in almost every game (exception being the Milan away game, and maybe 1-2 others im forgetting at the moment). you really think it will be impossible to replace that kind of contribution? we won Serie A before with Morata scoring 7 league goals, i shall remind you. i congratulated him on the Tottenham tie (even though his 2 misses in the 1st leg almost cost us), that was his major contribution this season. then you see a allegedly inferior player in Dzeko CARRYING an inferior team on his back against Shakhtar, Barcelona and Liverpool (should have won that tie, refs $#@!ed them), and it makes you wonder if our 90M striker is really that special
Higuain was a non factor bar his 16 goals even though he had 7 assists and played almost every game
- - - Updated - - -
Nedved to Sky Italia "We are not worried about a potential departure of Higuain. Let's see what will happen after the World Cup. The club must satisfy a player & not restrain him, he must be happy to put on the club's jersey. We should decide together."
Sounds like he's gone huh
Per FI translation it was more about Mandzukic.
He just doesnt suit this Juventus system IMO. He's succeeded inspite of that. Some of our football is similar to Atletico Madrid, so in that regard, we'd need strong, physical strikers standing their own against tough defenders and one who's great at hold up play and at bringing headers down. If Higuain had any of these qualities, we wouldnt be deploying Mandzukic as a LW for so long and have actual wingers playing in that position.
Therefore, let's just employ Dybala there
Generally, I wouldn't be against Higuain - Icardi swap because the latter is an exceptional striker with 110 Serie A goals under his belt by the age of 25. Will most likely score over 200 during his career and it speaks volumes. However, his price is at least 110mln so even if we managed to sell Pipa for 60mln we would need to spit another 60mln to afford Icardi and I thought we have more pressing needs.