Carlo Ancelotti, set to take over as Bayern Munich manager at the end of the season, will reportedly move for rumoured Arsenal targets Gonzalo Higuain and Lorenzo Insigne once he takes on the job.

The Gunners have been linked with Higuain for a long time now, with Calciomercato (h/t James Whaling of the Daily Mirror) claiming earlier this year that Arsenal will bid for the forward next summer. Giovanni Scotto of Calciomercato (h/t Lorenzo Bettoni of Calciomercato) also recently noted the Londoners have been longstanding admirers of Insigne.

But if the Gunners do want to land either player, it seems as though they may have to fight off interest from the German champions. Gazzetta World claimed Ancelotti is seeking to alter the style of Bayern and sees both players as key components in a team with a greater focus on counter-attacking.

The two have been central to Napoli’s fine beginning to Serie A this season, with the Partenopei one point back on league leaders Inter Milan.

Higuain’s goalscoring has been absolutely key to the encouraging beginning to the term, netting 16 times in the Italian top flight so far—six more than any other player. As noted by OptaPaolo, since he made the move to Serie A from Real Madrid, the Argentina international has been supreme in front of goal:

Insigne has helped Higuain’s cause with his play from more withdrawn areas, notching five assists and seven goals himself.

The Italy international has thrived in a floating role on the left flank so far this season, darting infield, getting into dangerous positions and linking the play superbly for Napoli in the attacking third. Indeed, as good as Higuain has been this season for the Partenopei, Insigne has also stood out as one of the finest players in the division.

After a mixed 2015, it’s encouraging to see the 24-year-old in form again. Here’s a look at some of his best moments from the 2015-16 season so far:

Of the two, Arsenal fans would probably prefer to acquire Higuain. Insigne would be an ideal fit, mixing technical flair and raw dynamism, but the Gunners have a dearth of orthodox centre-forward options within their ranks.

Olivier Giroud has been in excellent form in the main this season, but when the Frenchman struggles, there’s little in reserve to either replace him or to operate in tandem with him. Higuain would certainly alleviate those issues with his rounded forward play and especially his ruthless finishing in front of goal.

However, the 28-year-old seems to be loving life in Naples, especially under the tutelage of manager Maurizio Sarri. As the clip below illustrates, there certainly seems to be a bond between the player and his coach, per Sergio Chesi of Goal Italia:

So while Arsenal came close to signing Higuain in 2013 before the deal fell through, it seems unlikely a transfer will be resurrected. Not only is the forward content at his club, but if Bayern were keen on bringing the forward to the Allianz Arena, then the German champions would be a very difficult proposition to turn down.

The same applies for Insigne, although he’s a player who wouldn’t make quite as significant an impact as Higuain if he was to trade Naples for London. Arsenal boss Arsene Wenger is blessed with plenty of attacking-midfield players, and even though Insigne has made exciting progress as of late, he’d find it tough to muscle into the Gunners side at the expense of Alexis Sanchez or Mesut Ozil.

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