Manchester United still target for former Chelsea boss Jose Mourhino
Napoli rate Argentina international Higuain, who has already scored 32 goals for them this season, so highly they have slapped a £95m valuation on him.
But with only two years left on the 28-year-old's current deal, the Serie A title challengers are likely to drop the figure.
Former Chelsea, Real Madrid and Inter Milan boss Mourinho told French champions Paris Saint-Germain and close friends last week that he WILL take over at Old Trafford in the summer.
Louis van Gaal is not expected to hold onto the job, despite his side’s FA Cup quarter-final victory over West Ham.
And Mourinho is already working on targets, including Higuain and Benfica’s young midfield playmaker Renato Sanches.
Mourinho said during that second spell at Chelsea that if Abramovich dismissed him again he would stay in England, and he has long harboured hopes of managing the Old Trafford giants.
Now he believes he has got his wish with Van Gaal’s roller-coaster two-year reign drawing to an end.