Incoming Barcelona manager Luis Enrique is set to carry out a serious overhaul of the Catalan giants during his first summer in charge, and is keen on making Higuain one of his first recruits.
According to reports, Barcelona are preparing to offer Alex Song plus cash in an attempt to convince Napoli to sell their star striker.
Higuain enjoyed a prosperous debut season in Serie A scoring 17 goals in 31 games and going on to win the Coppa Italia in a 3-1 victory over Fiorentina in the final.
Rafa Benitez is reluctant to sell the man he signed for €40m just under a year ago, and the Serie A side are said to have slapped a $65m price tag on Higuain's head in an attempt to put off Barcelona and any other potential suitors.
However the Argentinian international has reportedly opened the door to a possible move to Barcelona, speaking to the press Higuain said;
“Any player would be pleased to play for Barcelona”
The prospect of linking up with Argentina team-mate Lionel Messi may be reason enough for Higuain to attempt to push through a switch back to La Liga, although with the 26-year-old currently on international duty in Brazil, any possible deal is unlikely to be agreed until after the World Cup.
With Song potentially tied up in an exchange deal that could drag on over the coming weeks, it seems doubtful that any such move to England is now on the cards.
Napoli are yet to comment on the reports made this morning, but must be resigned to the fact that they face a battle if they are to keep hold of Higuain.
If the transfer does go ahead it could prove to be a controversial one in Spain. Higuain spent six years at Real Madrid before securing a move to Napoli, scoring over 100 goals for Los Blancos.