Higuain only joined the Italian side in the summer, when he rejected the chance to join Arsenal, in a deal worth over £34million and the Argentinean has netted nine goals in the first half of this season.
Mourinho has admitted in recent weeks that he may look to sign a striker in the January transfer window and Higuain was just one of a number of names linked with Stamford Bridge.
Napoli are currently third in Serie A and are in the knock out stages of the Europa League after narrowly missing out on second spot in their Champions League group.
Mourinho is adamant that no bid has been made for the 26 year old and he doesn’t expect that to change with Napoli unlikely to want to sell their main summer signing and key players.
“Napoli want to win the Scudetto, they want to win the Europa League,” Mourinho said.
“I don’t believe they’re interested in selling Higuain.”