Higuain, who is also believed to be a long-term target of Premier League side Arsenal, is expected to join Rafael Benitez's Napoli for a fee in the region of €40million.
Real manager Carlo Ancelotti recently denied that a deal had been agreed with the Stadio San Paolo club, but the Argentina international will not feature against Lyon on Wednesday, with Italian and Spanish press indicating that the 25-year-old could be announced as a Napoli player by the weekend.
Higuain, who joined Real in 2007 from Argentinian side River Plate, has been prolific for the the Spanish capital club, but has had to compete with the likes of Cristiano Ronaldo and Karim Benzema for a place in the starting line-up.
The signing of Spain Under-21 international Isco will likely increase competition in the Real attack, but Higuain should be able to obtain regular first-team football at Napoli, who sold forward Edinson Cavani to Paris Saint-Germain last week.
Higuain scored 18 goals in 44 appearances for Real last term.
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