The 23-year-old has signed a two-year contract with the Friulian club, following les Malherbes' relegation to Ligue 2
The 23-year-old had recently indicated that he would be moving to the Stadio Friuli at the end of the season, with French sources claiming that a fee of €2 million had been agreed.
The Normandy native came through the ranks at Caen, and spent his entire career with the club, apart from a loan spell at Cherbourg in 2008-09, when he scored two goals in 25 appearances.
Heurtaux represented the club 65 times, scoring five goals in the process, to establish himself in the Caen first team.
Les Malherbes were relegated at the end of the Ligue 1 season, and the 23-year-old elected to end his association with the club.
The move represents Udinese's second summer signing, following confirmation that Vasco da Gama's Allan will move to the club in the summer.
Udinese finished third in Serie A this campaign, securing a place in the Champions League play-off round for a second consecutive season.