Partenopei president Aurelio De Laurentiis confirmed via Twitter that the Serie A runners-up are negotiating deals for the attacking duo as Raul Albiol undergoes a medical
Higuain has long been linked with a move to Arsenal this summer while Damiao has been rumoured to be on Tottenham's radar since last season, but both moves have failed to materialise thus far in the close season.
With Napoli having sold star striker Edinson Cavani for £55 million (€64m) to Paris Saint-Germain on Tuesday, the Partenopei are now focused on completing a double swoop for the South American duo, while Madrid defender Raul Albiol is poised to move to the club upon the completion of his medical.
Speaking to supporters via Twitter, De Laurentiis said: "We are negotiating for Leandro Damiao and Higuain. Albiol is already having a medical."
Rafa Benitez has already bolstered the Serie A runners-up this summer, with goalkeeper Rafael and attacking duo Jose Callejon and Dries Mertens having completed moves to Stadio San Paolo in the past week.