The Argentinean striker is on the brink of a move to Chelsea after the club registered an interest earlier this month.
The Blues have struggled for goals all season with Alvaro Morata and Olivier Giroud scoring just seven in the Premier League between them.
Morata is on the verge of a loan move to Atletico Madrid after a disappointing 18 months in England.
And Giroud’s contract will expire in the summer, with no plans to sign a new one in the pipeline.
Maurizio Sarri has been desperate to sign a centre-forward who can reliably score goals on a consistent basis.
And the 60-year-old only had one man in mind – Higuain.
The former Real Madrid hotshot scored 36 goals in one Serie A season while at Napoli working for Sarri – a record.
And the 31-year-old has been keen to reunite with the Italian, pushing a move from current club AC Milan – where he is loan from Juventus.
But with a deal set to be complete, former Liverpool ace Steve Nicol has revealed it is bad news – for Manchester United.
“I’m not convinced yet, no,” Nicol said of United’s top-four chances.
“Yes they did beat Spurs, we were talking about this ‘they had to beat somebody of note’.
“Well for some reason they won that game but if they had lost by five nobody would have complained.
“They beat Brighton at the weekend.
“So for me, yes they’ve been on a fantastic run, but I’m not convinced yet they can get into the top four.
“I don’t see any change in the top four.
“I’m going on that Higuain does go to Chelsea and that’s why I think the top four right now will stay the same.”