Koulibaly is admired at Old Trafford and he would certainly be a top-class partner for captain Harry Maguire at centre-half.
The 28-year-old has long been tipped for a move to the Premier League and he may finally secure a transfer at the end of the season.
Kalidou Koulibaly has Manchester United interested in signing him from Napoli this summer and a deal in excess of £60m could be enough to persuade the Serie A club to sell
But United would be able to challenge them in the transfer market and a drop in his valuation will alert the Red Devils.
Manchester United could prise Kalidou Koulibaly away from Napoli for as little as £62m this summer.
Ole Gunnar Solskjaer ’s side will be wary of splashing the cash amid the financial repercussions from the coronavirus crisis over the past few months.
The Senegal international has PSG interested in luring him to the Parc des Princes in France as well.
Journalist Fabio Santini believes United can get the defender for far less than the £88m price-tag he has had to date at Napoli.
However, if they can strike a good deal for Koulibaly, it may be hard to turn down such an opportunity ahead of next season.
Should the Italians fail to qualify for the Champions League this season too, Napoli chief Aurelio de Laurentiis is even more likely to sell.
“Aurelio De Laurentiis knows how to do business and make the most of the teams he has available, also in terms of sales. Gennaro Gattuso is a very strong coach and can be an added value.
Discussing the situation, Santini told Marte Live Sport : “Kalidou Koulibaly has an evaluation of €100m, or will it fall after the crisis generated by the coronavirus?
“The moment there is a Manchester United or a PSG that arrives with €70m cash and a quid pro quo, at that point, perhaps, Napoli will sit down at a table to talk about it.
“Let’s look at the reality of things: Koulibaly is valued €70m cash by De Laurentiis? Then come forward, if you have it, and we’ll talk about it.
The 2019/20 Serie A season returns later this month with Napoli currently sat sixth in the table.
They have 12 games left to play but have endured a miserable domestic campaign which saw Carlo Ancelotti sacked earlier this term before he returned to the Premier League with Everton.
“As Mino Raiola rightly says, no player is non-transferable.”