The Argentina striker, enjoyed a spectacular season with Napoli last year, scoring 36 times.
Juve have now agreed to pay the 28-year-old’s full release clause – a record transfer fee for the Italian league.
Higuain will earn £6.3m per season with the Serie A champions and has signed a five-year deal.
He becomes manager Massimiliano Allegri’s fifth signing of the summer, following the acquisitions of Miralem Pjanic, Dani Alves, Medhi Benatia and Marko Pjaca.
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