Mourinho quashed reports of a £50million offer for the Argentina international, who played under him at Real Madrid.
Mourinho said: "Nothing is true about Gonzalo. He's a player that I know we cannot get.
"He's a player that moved from Real to Napoli six months ago, he's doing very well, he's adapting very well to Italy.
"I don't believe they're interested in selling Higuain, so why should we be interested in somebody we feel is impossible to come?"
Mourinho again was adamant Chelsea will not be particularly active during the winter transfer window and insisted a striker is not on his shopping list.
"A striker, 100 per cent no," he said.
"The market is open, but for us, almost closed."
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