Juventus has completed a $103.77 million transfer of Gonzalo Higuain from Napoli.

Higuain had two seasons remaining on his deal with Napoli. Higuain scored 36 goals last season, which was a Serie A record.

The transfer fee equals the sum Real Madrid paid Manchester United for Cristiano Ronaldo in 2009, which is still the second highest fee behind Gareth Bale in 2013.

United are trying to buy Paul Pogba from Juventus but the Higuain purchase does not require that move.