Last season's Serie A runners-up travel to Emirates Stadium on Tuesday to face the Gunners, with both sides having made a successful start to their European campaigns.
Higuain, who will spearhead Napoli's attack in London if passed fit as he struggles with a calf injury, was one of Arsene Wenger's summer targets but is relishing the opportunity to face Arsenal and remains adamant he made the right decision.
"I was honoured by Arsenal's interest, I have great respect for Wenger and the idea to be in his plans filled me with pride," he told Gazzetta dello Sport.
"But I think my decision to come to Napoli was the best, I'm really happy with this choice.
"I hope that tonight will be a spectacular match, both the two teams are equipped to win."
Although the Argentina international declined the switch to London, he believes Wenger has acquired one of the world's best players in Mesut Ozil.
"With Ozil, the Gunners have become even stronger," he added. "I believe that this deal represents the hit of the market: paying €45million, Arsenal has really made a big bargain.
"Mesut is one of the best forwards in the world. I played with him and it was great. When I see all the transfers of the summer market, I am increasingly convinced that Arsenal did the best one getting him.
"He's one of the best strikers in the world. Maybe even the best in the game?"