The former Chelsea boss has been strongly linked with Louis van Gaal's job and he will reportedly make a decision on the post this week.
Starsport understand he will be given a £300m transfer kitty if he takes the reins at Old Trafford.
And Italian football journalist Emanuele Giulianelli has told Tribal Football that Higuain is the man Mourinho wants to spearhead his strike force.
The Argentina international is under contract at Napoli until 2018 but has a £74.9m (€94.5m) release clause.
He has enjoyed a stunning season in Serie A, hitting 32 goals in just 33 appearances.
Reports in Italy have suggested Higuain is high on incoming Chelsea boss Antonio Conte's wish list.
Blues owner Roman Abramovich is reportedly giving thought to triggering the fee.
Diego Maradona reckons his former club Napoli will cash in this summer and he told Piuenne TV: "I know De Laurentiis and I think he will sell Higuain.
"Higuain gave his best to Napoli, I don't think he can repeat this kind of form. We already saw it happen with Ezequiel Lavezzi.
"With the money he will earn, he will have to build a great team."
