We generalize the notions of n-cluster tilting subcategories and τ-selfinjective algebras into n-precluster tilting subcategories and τ n-selfinjective algebras, where we show that a subcategory naturally associated to n-precluster tilting subcategories has a higher Auslander–Reiten theory. Furthermore, we give a bijection between n-precluster tilting subcategories and n-minimal Auslander–Gorenstein algebras, which is a higher dimensional analog of Auslander–Solberg correspondence [8] as well as a Gorenstein analog of n-Auslander correspondence [22]. The Auslander–Reiten theory associated to an n-precluster tilting subcategory is used to classify the n-minimal Auslander–Gorenstein algebras into four disjoint classes. Our method is based on relative homological algebra due to Auslander–Solberg.