Italian website Tuttomercatoweb is claiming that the Gunners are among the clubs keeping tabs on the defender, who was heavily linked with a move to Chelsea last summer.
However, the same report states that Napoli do not want to sell the centre-half this summer, making it unlikely that he would become Arsenal’s third signing of the transfer window.
The report states that Arsenal have “sounded out” the possibility of signing Koulibaly from Napoli with the player’s representatives at the request of Arsene Wenger.
But Napoli consider the defender to be a “fundamental” part of their squad and are unlikely to sell him.
Arsenal have already made two signings this summer, wrapping up the capture of left-back Sead Kolasinac and Alexandre Lacazette.
The Gunners are thought to be on the lookout for a number of new purchases this summer as Wenger bids to try and steer his team to a title challenge next season.
Arsenal will have to make do without Champions League football next term after they finished fifth in the Premier League table last term.
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