The Argentina international has been linked with a move away from Serie A this summer as Napoli look set to miss out on Champions League qualification, unless they manage to win the Europa League.
Arsenal are keen on the 27-year-old, while Manchester United want to strengthen their attacking options as they look to offload Radamel Falcao and Robin van Persie, both of whom have struggled to impress this season.
According to Gazzetta dello Sport, both Premier League clubs are tracking Higuain and are contemplating making move for him this summer.
However, Napoli are determined to hold onto the former Real Madrid man and are unlikely to initially accept any bids for the player.
Higuain has once again been a star performer for the Italian side, scoring over 20 goals for a second season in a row.
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