Higuain found himself linked to Arsenal before he sealed a switch from Real to the Serie A giants in 2013.
The Argentina international had appeared to slam Ronaldo in an interview he gave to a Spanish publication.
But his club have refuted such an interview took place.
A club statement read: "Napoli and striker blue categorically deny even he has been granted an interview with Don Balon.
"Therefore the sentences attributed to Higuain are considered false and without any foundation."
Higuain had appeared to slate Ronaldo when he said: "He has a lot of ego.
Cristiano Ronaldo - Spotlight On
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Gonzalo Higuain had appeared to make rather unsavoury remarks about Cristiano Ronaldo
"If you don't say he's the best, he's not your friend.
"Cristiano thinks he's the best but he's over-rated.
"I've shared a dressing room with Messi and one is nothing like the other."
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Gonzalo Higuain's former team-mate Cristiano Ronaldo