According to leading Spanish newspaper Marca, Barcelona are in an advanced stage to sign former Real Madrid forward for a staggering 40 million Euro fee.

The Argentinean made a switch to Italian side Napoli last summer and has already been linked with a return to Spain with Barcelona favorites to land his signature.  Incoming Barcelona boss Luis Enrique is looking to make wholesale changes at the club with Fabregas already sold to Chelsea and Xavi also speculated to complete a move away from Nou camp with the future of first team players Pedro Rodriguez and Alexis Sanchez also uncertain.

Barcelona are looking at the possibility of bringing a centre forward to the club and were expected to make a move for Sergio Aguero but it seems that it will be his compatriot who will relish the chance of playing with Lionel Messi.

Higuaín performed reasonably well in his debut season at Napoli scoring 22 times in Serie A and European outings. He has also played in La Liga in the past having represented Barcelona’s fierce rivals Real Madrid and might thus prove to be a valuable player for the Catalans.

Barcelona will be looking to put the failures of last season at the back of their minds and make a fresh start to the new season. The club made a number of controversial headlines last season for the wrong reasons and was also subjected to a transfer ban for a temporary period. To top it all the Blaugrana finished the season without any trophy something which definitely didn’t settled well for the Barcelona faithful as well as the top management at the club.

Barca are thus expected to be very active in the current transfer window and apart from the Argentinean number nine they have also been heavily linked to Croatian star Ivan Rakitic who enjoyed a stellar season with Spanish side Sevilla.

Whereas Marca have with almost certainty claimed that Higuaín will be making a return to Spain, another Spanish news paper outlet, Sport, has claimed that the Argentinean was offered to the Catalan club but no offer has been made as yet.

"We spoke to the club to verify the news. Higuain is absolutely not in Luis Enrique’s plans,” Sport have told CalcioNapoli24.

"There was no contact with Napoli. Higuain’s entourage offered him to Barcelona, but there were no negotiations."