Italian sources claim the Argentine is unhappy at Napoli and will look to manoeuvre a deal away from Serie A in the summer.
The Premier League duo have continually been linked with a move for the 26-year-old, and Brendan Rodgers' side are even reported to have offered a sizeable £31.2m bid to sign the striker.
Rodgers is under increasing pressure to bolster his strike-force with a proven world class forward capable of emulating Luis Suarez.
The £16m acquisition of Mario Balotelli has yet to fulfil anyone's expectations, and it may not be too much longer before Rodgers is forced to dip back into the market.
Meanwhile the talk of Lukas Podolski leaving the Emirates and the uncertainty about whether Olivier Giroud will return the same player may force Arsene Wenger's hand.
The Italian side are in a precarious financial position - exacerbated by their early Champions League exit, and could be forced to sell to recoup their economic shortcomings.
Higuain is by far the club's most lucrative asset, and could fetch a considerable fee in the region of £30-35m if Liverpool are challenged for his services.
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