City have of course been linked with a move for Arsenal forward Robin Van Persie but may miss out on the Dutchman, which is why they are turning their attention to the Argentinean.
It is being suggested that Roberto Mancini could offer the La Liga side as much as £35 million to secure Higuain’s services.
Should he join the Ethiad Stadium, then he would line up with fellow countrymen Sergio Aguero and Carlos Tevez so is likely to find it easy to settle into life in England.
The 24-year-old seems unsettled at the Bernabeu and started just 18 games in the Spanish top flight last season. He did still manage 22 goals though so is certainly clinical in front of goal.
Although it seems as though Mancini’s big target is still Van Persie, he is set to be an admirer of Higuain and will make a move if he cannot lure the Holland international to Manchester.
At 24, he certainly still has his best years as a player ahead of him and could be a fantastic signing for the Citizens.