The Senegal international has been regularly linked with a potential move to Manchester United over the past two or three seasons but a transfer has failed to materialise.
Unsurprisingly given their poor defensive record in the Premier League this season, the Red Devils continue to be linked with a host of centre-halves ahead of the summer transfer window.
Koulibaly is regarded as one of the top defenders in Serie A due to his uncompromising performances in the heart of Napoli’s rearguard.
Reports in the British media this week suggested that Manchester United could rekindle their interest in Koulibaly ahead of the new Premier League season.
Spanish reporter and transfer expert Balague outlined the size of offer the Red Devils would need to make to convince Napoli to sell their prized asset.
“Koulibaly is obviously a target for Manchester United, not just for Manchester United,” Balague said on his YouTube channel.
“Napoli are saying £120/130m, but generally they don’t want to sell.
“That figure, it’s a figure that they may sit down on the table for, but it comes accompany with the line that they don’t wanna sell.
“So they’re not in a rush to do so and it will have to be for a lot of money.”
Koulibaly scored two goals in 34 games in Serie A in the 2018-19 season as Napoli finished behind Juventus in the title race.
Manchester United conceded 58 goals in 38 games in the Premier League to highlight their problems at the back under Solskjaer.
The Red Devils haven’t won the Premier League since 2013 when Sir Alex Ferguson was still in charge.
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