Barca star Leo Messi recently admitted he would love his Argentina team-mate to join him at the Nou Camp this summer.
However, Higuain has signalled his intention to stay at the San Paolo stadium.
The 26-year-old said to www.tuttomercatoweb.com: "I am really grateful to Leo (Messi) for his kind words but I have a contract with Napoli that makes me very happy.
"The Partenopei club (Napoli) has always treated me very well since I arrived there."
The South American moved to Italy from Real Madrid last summer and scored 17 goals during his debut season in Serie A to help Napoli finish third in Italy's top flight.
Higuain, who almost completed a move to Arsenal last season before signing for Napoli for a club record £34.5million, still has four years remaining on his contract.
He is currently competing at the World Cup for Argentina and is expected to start in Wednesday's semi-final game against Holland in Sao Paulo.