The Daily Express is reporting that the Gunners have “pinpointed” the 26-year-old as the man to strengthen their defence this summer ahead of their first season without Arsene Wenger in charge.
Koulibaly has long been linked with a move to the Premier League and he was touted as a target for Chelsea FC last summer.
The same story says that Napoli have placed a £53m price tag on the Senegal international ahead of this summer’s transfer window.
Koulibaly is under contract at the Italian club until 2021 but according to the same story, Napoli know that they are set to face a battle to keep hold of him this summer.
Arsenal are likely to be linked with a number of players in the coming weeks and months as they prepare for life after Wenger.
The north London club are yet to confirm which manager will be taking over from the Frenchman after he called time on his 22-year stint as Gunners boss.
Arsenal have not won the Premier League title since their famous unbeaten triumph in the 2003-04 campaign.
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