"I have to say that Higuain is a bit younger and has a higher market value," Marotta said.
"Tevez on the other hand has a year left on his contract so maybe between the two, the Tevez deal is easier.
"We are not the first to notice his quality and experience. He is a player with a big desire to rebuild his career.
"Nevertheless, he is owned by City and we have made no approach to them. It is obvious that even in the event of an agreement with the player, the club still has an important say."