Higuain has been strongly linked with a switch to the Premier League during the current transfer window, however Napoli insist he will not be allowed to leave.
The former Real Madrid star has three years left on his contract putting the Serie A club in a strong position.
"There is absolutely no chance that Higuain will leave," club president Aurelio De Laurentiis told Italian TV station Mediaset. "Gonzalo is a Napoli player.
"I have made his (release) clause clear in order to stop the constant speculation that appears in the press.
"There is a precise clause."
Napoli paid Real Madrid £28m to sign Higuain in the summer of 2013 and any potential suitors would have to splash out £66.8m, the 27-year-old's release clause, to acquire the player.
Higuain has been Napoli's top scorer in the past two seasons. He struck 18 goals and set up seven more in 37 league appearances for Napoli during the 2014/15 campaign.
Higuain is on holiday after helping Argentina to the Copa America final earlier this month but is expected to join Napoli next week to begin work under new coach Maurizio Sarri.
"Higuain played in the Copa America he has the right to a certain number of days off," De Laurentiis said.
Napoli finished fifth in Serie A in 2014-15 and will play in the Europa League next season.Reuse content