Reds make Serie A hitman their top transfer target.
Liverpool have identified Napoli striker Gonzalo Higuain as the ideal January signing to help replace Luis Suarez, according to Fichajes.net.
The Reds are still on the lookout for new additions in attack after losing their star player to Barcelona in the summer despite spending £16m on Mario Balotelli.
Higuain has been a superb signing for Napoli since he joined the club from Real Madrid last year, and has proven himself as a great goalscorer throughout his career.
Arsenal have been strongly linked with the Argentine in the past, but it may now be that he will end up at Anfield with rumours that he is available for just over £31m.