Manchester United are reportedly preparing a £100m bid for Napoli centre-back Kalidou Koulibaly.
Koulibaly only signed a new long-term contract with Napoli in September, and his current deal does not expire until the end of the 2022-23 campaign, which places the Italian club in a strong negotiating position.
United have reportedly already had two bids rejected for Koulibaly, but according to the London Evening Standard, the Red Devils are considering making the 27-year-old the most expensive defender in history.
The report claims that a bid in the region of £100m could arrive during the January transfer window as head coach Jose Mourinho looks to bring a new centre-back to Old Trafford having been frustrated during the summer.
In October, it was reported that Barcelona were prepared to pay £88m to sign the Senegal international, who is believed to be a transfer target for a number of Europe's biggest clubs.
