No direct contact has been made between the Gunners and the Argentine international, however, according to Sky Italia, "intermediaries" have made contact with Higuain brother, who also serves as his agent.
The former Real Madrid frontman, who finished last season as Serie A's top goalscorer with 36 goals, is touted to become the club's record signing in a player-plus-cash deal involving his French compatriot.
"In Campania, my client would lead a wonderful life, not to mention that the type of game orchestrated by Napoli coach Maurizio Sarri could enhance the quality of a centre-forward like him."
He added: "At the moment, Giroud is an Arsenal player. If he was asked to leave, then we would evaluate our options."