The Senegal international is one of the best defenders on the planet and could be on his way out of Naples this summer, despite his contract lasting until 2023.
There has already been talk of a £75 million agreement with French giants Paris Saint-Germain, which would give Koulibaly the chance to return to the country of his birth, while Everton have also been suggested as surprise suitors with the Toffees managed by his former coach in Naples, in Carlo Ancelotti.
However, United also continue to be linked with the powerful 28-year-old defensive rock, with the Red Devils having seen a reported world-record offer knocked back for the defender back in ahead of the January 2019 window.
And according to La Repubblica, it is now widely accepted that this summer will see a parting of ways between Koulibaly and Napoli, with the club finally ready to cash in.