Spanish newspaper Marca published a story with the headline 'Higuain on brink of Barca move', claiming Barca had agreed terms with the Argentina international, who is currently in Brazil on FIFA World Cup duty.
Marca also reports Barca are now in talks with Napoli to finalise a deal for the former Real Madrid player as new coach Luis Enrique attempts to rebuild the Spanish club.
But Napoli have move swiftly to deny Higuain is on his way out, having only arrived in Serie A from Real Madrid at the start of the 2013-14 season.
"The media reports suggesting Gonzalo Higuain could be sold to Barcelona are without foundation," a statement read via Napoli's official Twitter account.
Higuain enjoyed a stellar debut season in Naples, scoring 17 league goals as Rafael Benitez's men secured UEFA Champions League football with a third-place finish.
