The Argentina international has been strongly linked with a move to Anfield in the winter transfer market.
The arrival of Italian forward Manolo Gabbiadini to Napoli from Sampdoria last week has increased speculation of Higuain’s possible departure.
However, when asked about the Barclays Premier League club’s reported interest, Nicolas Higuain told Italian radio station Crc: “I don’t speak English only Italian, French and Spanish.
“First of all, I have not spoken to any club because they have not contacted me and secondly, it would be disrespectful to Napoli.
“(Napoli president Aurelio) De Laurentiis is a great person, a man of honour and I couldn’t behave incorrectly.
“We’re not thinking about leaving Napoli.
“I’m confident that the team can finish third (in Serie A to qualify for the Champions League), then we’ll see about Gonzalo’s future.
“I haven’t spoken with any team.
“Gonzalo is calm, he has a contract with Napoli and he’s not planning to leave because he’s happy.”
Higuain, 27, joined Napoli in the summer of 2013 from Real Madrid and is under contract with the Naples outfit until June 2018.
The South American was a member of Argentina’s squad that finished runners-up Germany at the World Cup last year in Brazil.
Higuain has scored nine goals and set up three more in 18 league appearances for Napoli this season.