The 26-year-old joined the club last season from Real Madrid and helped them to win the Coppa Italia title.
He is currently in Brazil representing Argentina in the World Cup and has refused to be drawn on speculation surrounding his future.
"Me to Barcelona? I don't know anything about it and I have nothing to say," Higuain told reporters. "Now I'm only thinking about the World Cup."
Higuain scored 24 goals in his first season at Napoli, with 17 of those coming in Serie A.