Argentina international Higuain has been in stunning form for Serie A table-toppers Napoli and is the league's top goalscorer with 18 goals - with next best Eder on 11.
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Lewandowski has been equally prolific for runaway Bundesliga leaders Bayern, scoring 23 goals in 26 games in all competitions for Pep Guardiola's all-conquering side.
And his agent Maik Barthel does not believe the club should be looking elsewhere when they have a player of Lewandowski's calibre in their squad.
He told Bild: "Those who have a beautiful bride should not look at other beautiful brides."
Lewandowski has been linked with a move to Real Madrid in recent months although that could now be complicated by the Spanish side being banned by Fifa from registering new players in the next two complete windows.