Ex-Real Madrid man Higuain was the subject of a bidding war in the off-season, but chose Rafa Benitez's side as his new home due to the club's ambitions to be successful in the near future.
"When a man like Aurelio De Laurentiis spends that much money to have you, you can't help but be grateful," Higuain told In Casa Napoli.
"I thank Real Madrid, where I spent seven years and learned so much from players like Van Nistelrooy, Raul and Cristiano Ronaldo, but last summer I realised it was time for a change of scenery.
"I chose Napoli because this city is fantastic for anyone who plays football. Did Juve want me? When I heard that I was going to leave Spain, I was linked with many sides including Juve, but I chose Napoli and they wanted to build a winning team."
Napoli started the Italian top flight in stunning fashion, winning nine of their opening 11 matches, but they have dropped well behind Scudetto holders Juventus with seven matches to play.
Benitez's side are also out of Europe, starting the season in the UEFA Champions League group stages, before exiting the UEFA Europa League in the last-16.
But Higuain pointed out Napoli can still snare a trophy in 2013-14, with their Coppa Italia final against Fiorentina in May.
"The construction of a great side requires time and hard work. Against opponents of the calibre of Juventus, Borussia Dortmund or Arsenal, Napoli always put in great performances," the Argentine said.
"In the league we dropped too many points against smaller clubs. It is an issue of concentration, experience and winning mentality that is earned over time.
"Juventus and Roma are protagonists of a fantastic season, but our campaign has also been very positive.
"Don't forget Napoli changed coach, many players and the tactical system. Now we are third in Serie A and in May we'll play Fiorentina in the Coppa Italia final."
