The 25-year old had previously announced his desire to leave the Bernabeu after spending six-and-a-half seasons in Spain since joining from River Plate in 2006, and Arsene Wenger is believed to be keen to make the Argentine a part of his squad for the forthcoming season.
Higuain has been linked with a number of European clubs including Juventus and Napoli, but the striker's agent believes that the Gunners are the nearest to clinching his signature.
"I think that Higuain is now closer to Arsenal," he told TMW.
"Juventus are a great club, but Gonzalo is too expensive for them. Napoli are a strong side and that place represents a lot for Argentines.
"Saying that, I can't deny that Gonzalo is now close to Arsenal."