Higuain has been heavily linked with an exit in recent weeks following the departure of manager Rafa Benitez to Real Madrid and Napoli’s failure to qualify for the Champions League next season.
And it seems that the Gunners are set to launch an offer ahead of their rivals with club representatives already in contact with the Argentina international’s agent.
Reports have suggested that Partenopei president Aurelio De Laurentis has demanded at least £37million for Higuain, yet Arsenal will still open negotiations by tabling a bid in the region of £30million.
Higuain joined Napoli back in the summer of 2013 from Real Madrid, being deemed surplus to requirements by the La Liga giants.
But since arriving at the Stadio San Paolo, the 27-year-old has been in good scoring form, managing to bag 53 goals in 102 game over the course of two seasons.