Napoli striker Gonzalo Higuain has reportedly been included on Louis van Gaal's shortlist of summer transfer targets.

Last season, the Manchester United manager made it known that he was eager to secure the services of a forward that would score at least 20 goals a season.

Real Madrid frontman Karim Benzema is said to have been considered by Van Gaal, but the Dutchman may now turn to Argentina international Higuain, according to Corriere Dello Sport.

The report added that, while Napoli have no desire to sell the 27-year-old, much will depend on if they are successful in qualifying for next season's Champions League.

For that to happen, the Naples-based outfit must beat Lazio this evening - anything less would condemn the Partenopei to the Europa League.

Higuain, who is contracted at the Stadio San Paolo until the summer of 2018, has scored 27 goals in all competitions this season.