Anderson set up Lazio’s winner for Senad Lulic in the Coppa Italia semi-final second leg which sees them face Juventus in the final.
The 21-year-old Brazilian midfielder has been in strong form this season and has drawn scouts from Paris Saint-Germain, Manchester City, Liverpool and Arsenal, with the French champions represented again at the San Paolo stadium.
Higuain is unsettled at Napoli with coach Rafa Benitez poised to leave the club in the summer.
The Argentine striker has scored 45 goals in two seasons since leaving Real Madrid and he is keen to get back into the Champions League.
Napoli will not sell cheaply and value the 27-year-old at £40million according to daily mail.