The Reds have been linked with the Argentine hit-man in recent weeks, and now it has emerged that a £22m plus Lucas Leiva offer was submitted over the summer.
Despite hopes that former Anfield chief Rafael Benitez would jump at the proposal, the Italian side knocked back the Merseysiders, who then moved for Mario Balotelli as a replacement for Luis Suarez.
But with the 24-year-old having struggled in the opening weeks of the current campaign, Brendan Rodgers is ready to make the same offer again in January.
Reports suggest that Napoli may be more receptive to a bid in 2015, with Higuain having made a stuttering start to the season.
Benitez signed Lucas for Liverpool in 2007 and is known to be a fan of the 27-year-old, who is thought to be surplus to requirements at his current side.
Higuain has also been linked with Arsenal in the past and has maintained a great scoring record through his career – roughly one in two – with spells at River Plate, Real Madrid and Napoli.
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