Arsenal are favourites to sign the 28-year-old goal machine.
The 28-year-old striker might well leave the Italian side this summer after his agent and brother confirmed via Sky Sports that the Argentine - whose current contract expires in 2018 - would not be signing an extension with the Naples outfit.
French giants Paris Saint-Germain are second favourites at 5/1, while the Gunners' rivals Chelsea are next at 6/1, with Manchester United and Manchester City also in the mix and 8/1 and 12/1 respectively.
If Higuain does leave Napoli, it will not be on the cheap. According to Sky Sports, the former Real Madrid hitman has a buyout clause of around £72 million which might deter the notoriously-frugal Arsenal boss Arsene Wenger.
Arsenal certainly need a new centre-forward, however.
Olivier Giroud has his uses, and he will score his fair share of goals, but he went 15 Premier League games without scoring in the second half of last season in a barren spell which undoubtedly contributed to Arsenal finishing 10 points behind champions Leicester City.
Higuain, on the other hand, netted 36 times in 35 Serie A outings and it is clear to see why his buyout clause is so steep.