The Argentine's agent claims he will see out the rest of his contract, which runs out in June 2018.
Higuain looks set to leave Napoli after rejecting a new deal
Despite recently missing out on Copa America glory with Argentina after a penalty shootout defeat to Chile in the final, Higuain has been in scintillating form of late, scoring 36 league goals in 35 games last season, breaking a 66-year record to fire Napoli to second place in Serie A behind winners Juventus.
Higuain has been in sparkling form for Napoli
However, Higuain's agent and brother Nicolas has affirmed he is not happy with his current situation at San Paolo, and that he has subsequently decided to run down his current deal, which expires in June 2018.
"We came here with a plan for the Champions League, to be champions, to grow, and the club's response has not been ideal," he told Radio Continental.
The striker was unable to prevent Argentina slipping to defeat in the Copa America final
"He has the right to ask for his contract to be terminated, but we will choose not to renew so he becomes a free agent in 2018.
"Under these conditions we will respect the contract we have with Napoli but we will not renew it under any circumstances. Gonzalo is super-professional and will continue to give his all."
The news is likely to have several Premier League clubs on alert, with the Evening Standard reporting that the striker is understood to be attracting the interest of Arsenal and Chelsea, while the Liverpool Echo has linked him with a move to Liverpool.
Given the rumours of there being a release clause of €94 million written into his current contract, his admirers may well opt to play the waiting game.