The 13-time Premier League champions, who host newly promoted Watford at Old Trafford on Wednesday night, are thought to be ready to match Napoli’s asking price for their star striker once the 2015-16 campaign has concluded.
The 28-year-old, who has 54 international caps for his country, has scored an outstanding 27 goals in 34 appearances in all competitions for the Serie A outfit so far this season.
The report also suggests that Higuain, who is said to have a release clause of £73m with the Italian club, snubbed a move to defending Premier League champions Chelsea during the previous January transfer window.
But now with the Red Devils expected to appoint former Blues boss Jose Mourinho as manager this summer, replacing Louis van Gaal at Old Trafford, United are hopeful of beating their rivals to the Argentine ace.
The report also believes that fellow potential suitors Paris Saint-Germain have lost interest in the former Real Madrid striker’s services this summer.