Manchester United have apparently tabled a "colossal" contract offer to in-demand Napoli centre-back Kim Min-jae.
The South Korea international has excelled in his first season in Naples since leaving Fenerbahce last year, playing a key role in the Partenopei's blistering run to the Serie A crown.
Kim has come up with two goals and two assists in 33 Serie A starts for Luciano Spalletti's side, while he also started nine successive Champions League games as Napoli progressed to the quarter-finals.
Napoli paid just €18.1m (£15.9m) to prise Kim away from Turkey last year, and the centre-back remains contracted to the Italian champions until 2025 with the option of an additional two years.
However, there is understood to be a €50m (£43.9m) release clause in Kim's deal, although interested parties can only activate it for two weeks between July 1 and July 15.
Napoli are said to be resigned to losing the South Korean in the upcoming window given his modest release clause, and all of Man United, Liverpool, Paris Saint-Germain, Manchester City and Tottenham Hotspur have been credited with an interest.
The Red Devils appear to have taken up a position at the head of the queue, and according to Foot Mercato, Kim has been offered an extortionate salary to make the move to Old Trafford.
The report adds that talks have been ongoing with Kim's entourage for a number of weeks, although the Napoli man is yet to accept the terms that have been offered to him.
Nevertheless, Kim is believed to be attracted to the idea of playing in the Premier League, even though he is understandably content at Napoli and will have the chance to play in the Champions League with the Italian champions again next term.
Man United are not believed to have earmarked a centre-back as their number one priority for the summer window, but the Red Devils could be waving goodbye to several unwanted defensive options.
Phil Jones and Axel Tuanzebe should be two of the first names out of the door, while club captain Harry Maguire is facing an increasingly uncertain future, having only been a bit-part player under Erik ten Hag.
Lisandro Martinez, Raphael Varane, Victor Lindelof and Luke Shaw are all preferred at the back to Maguire, who is reportedly fearful that he may have to depart in order to retain his place in the England squad for Euro 2024.
Lindelof's next career move is up in the air as well, although Man United are believed to be preparing to trigger an extension in the Sweden international's contract.
While Martinez is confirmed to be missing the rest of the season with his foot injury, Varane is due to return from a similar issue for Saturday's Premier League clash with Wolverhampton Wanderers.
