The 30-year-old has been heavily linked with a move away from Naples for a number of years following his impressive displays in Serie A.
However, with the Senegal captain entering the final 12 months of his contract in June, Napoli could well be tempted to sell him in the upcoming transfer window before losing him on a free transfer at the end of the 2022-23 campaign.
With United, Barcelona and Chelsea all reported to be pursuing a potential move for Koulibaly this summer, Napoli president Aurelio de Laurentiis is said to have quoted the trio a price tag of around £30m, according to Calciomercato.
Incoming Red Devils boss Erik ten Hag is said to be on the lookout for a central defender to challenge Harry Maguire and Raphael Varane next season, whilst Xavi continues to rebuild the Catalan side following its financial difficulties.
Meanwhile, Thomas Tuchel is searching for defensive reinforcements in the upcoming transfer window, with Antonio Rudiger, Cesar Azpilicueta and Andreas Christensen all set to leave Stamford Bridge on free transfers following the expiration of their contracts in June. body check tags ::