Sportsmail understands the Argentina international has privately agreed to make the switch to the Emirates Stadium this summer.
And the Gunners — who are also confident of keeping Bacary Sagna and Laurent Koscielny ahead of next season — will this week formalise their interest in the Real Madrid star, who has been told he is free to leave the Bernebeu.
Talks between Arsenal officials and Higuain’s representatives have progressed well and it seems all that is left is for the two clubs to agree a price.
In addition to smashing their transfer current transfer record, the £15million paid to Zenit St Petersburg for Andrey Arshavin, Arsenal are willing to make Higuain their top earner on around £150 000-per-week.
The Gunners have kept close tabs on the 25-year-old forward ever since his breakthrough into River Plate’s first-team in 2004.
Arsenal explored the possibility of signing the French-born Argentinian in 2006, but Real Madrid beat them to the punch. But Arsene Wenger’s long wait to work with Higuain now looks set to end this summer.
Arsenal maintain a strong interest in Wayne Rooney and Stevan Jovetic, but the Higuain deal is viewed as the most realistic. The Gunners are also leading the chase for Spain Under-21 international Asier Illarramendi.
The £10million-rated Real Sociedad defensive midfielder has been outstanding all season and has attracted attention from Real Madrid.
Arsenal have also been monitoring Gilbert Imbula — as revealed in Sportsmail — but Illaramendi would fit well alongside fellow Basque Mikel Arteta.
Meanwhile, Koscielny will snub Bayern Munich and Barcelona to remain at Arsenal.
Koscielny’s agent, Stephane Courbois, had fuelled talk of a move by confirming that the defender is a summer target for Europe’s top clubs.
But the £15million-rated France international (27) has now told Gunners boss Wenger he is happy at the Emirates and is not interested in leaving.
The in-demand centre-back, an £8.5m arrival from Lorient three years ago, was outstanding in the second half of last season as Arsenal claimed fourth spot.
And his desire to stay is a huge boost for fans who have become used to losing their top players, such as Cesc Fabregas and Robin van Persie, in recent summers.
Wenger is prepared to let club captain Thomas Vermaelen leave for the right price.
But he knows Koscielny — who has formed a strong partnership with Per Mertesacker — is a key player.
Wenger has £70m to spend and will this week put in an opening offer of £20m for Real Madrid striker Higuain.
Arsenal now seem to be the sole bidders for the 25-year-old but Real are demanding £25.5m and Wenger will not be willing to go that high.
It is likely the two clubs will meet in the middle — about £22m.
But the situation is complicated by the fact that the Spanish giants are unlikely to do business until they appoint a successor to Jose Mourinho, with PSG chief Carlo Ancelotti in the driving seat to take the job.
If Higuain does sign, he would become Arsenal’s club-record buy — smashing the £15m mark set by Andrey Arshavin’s arrival from Zenit St Petersburg in 2009.
As far as Wenger’s current squad is concerned, there have also been doubts over whether right-back Sagna will stay with the Gunners. — Mailonline-The Sun.



