Higuain only joined Italian side Napoli from Real Madrid 12 months ago but Barca are reportedly keen to take the 26-year-old back to Spain as they look to rebuild under new coach Luis Enrique.
Napoli released a statement on Sunday dismissing those reports as "totally groundless", but comments from Higuain since have once again fuelled speculation about a possible switch.
When asked if he would enjoy linking up with his Argentina captain Messi at the Nou Camp, Higuain told Spanish news agency Efe: "Of course. I enjoy playing alongside him for the national team.
"Obviously it would be an enormous pleasure, but for now I'm focused on the World Cup.
"I'm flattered by the interest from Barca. Any player would be."
Higuain was speaking in the mixed zone following Argentina's 2-1 World Cup win over Bosnia and Herzegovina on Sunday night.
Higuain scored 107 league goals in six seasons at Real Madrid before joining Napoli last summer on a five-year contract, with the Serie A side reportedly paying 40million euros (£34.5million) for the prolific frontman.