The Partenopei had been monitoring the former Barcelona youth for several months, but were unable to strike a deal with his club before the end of the January window
The former Barcelona youth has been in scintillating form of late, most notably netting four goals against Pescara to lift his current side out of the relegation zone.
However, despite the Partenopei's best efforts to sign the striker, Bigon has admitted defeat in the January transfer window.
"We have been following Icardi for months," the director told Sky Sport Italia. "He is a great player, but we have run out of time for negotiations."
Turning his attention to new loan signing Rolando, who arrived on deadline day from Porto, Bigon was understandably more upbeat.
"He's a player we really wanted. It was a complicated deal, but he is a player with great motivation."
Napoli's next clash sees the second-placed outfit take on Catania in Serie A.