The Argentina international has expressed he wants to leave the Santiago Bernabeu this summer and the Bianconeri were believed to be leading the hunt for the wantaway forward for much of the close-season.
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Speaking to Sky Sports, he said: "Higuain? I do not want to say anything because there is still so much time left for things to happen."
The 58-year-old was equally as cavalier when asked about the potential arrival of Carlos Tevez and Stevan Jovetic to Turin this summer from Manchester City and Fiorentina respectively.
"There is no hurry," he added. "They [Tevez and Jovetic] are both great players but they are also with great clubs, so it would not be right to discuss them.
"I do not want to create an illusion that things are already in motion."