According to Tuttomercatoweb, Bayern Munich have bid €45million for Koulibaly and are keen to pair him with Dayot Upamecano, who recently agreed a five-year deal with the club.
Upamecano has been in excellent form for RB Leipzig over the last couple of years but they were powerless to stop their Bundesliga rivals from signing one of their best players once his release clause was activated.
If Koulibaly also joins the reigning European champions, who are targeting a ninth successive German title, then he could create a formidable partnership with the young French international.
The 29-year-old joined Napoli from Genk in 2014 and has made 271 appearances for the club over the last seven years.
They have regularly challenged for honours during that time, eventually winning the Coppa Italia on penalties back in June.
This summer, Koulibaly will have two years remaining on his contract and no shortage of interest from clubs in England and elsewhere.
Liverpool have long been linked with a move for Koulibaly, with Jurgen Klopp reportedly disappointed that they didn’t do everything they could to sign him during the January transfer window.
Liverpool have been forced to field a variety of different centre-back partnerships this season because of injuries to Virgil van Dijk, Joe Gomez and Joel Matip.
Jordan Henderson and Fabinho were often filling in, disrupting the balance of the Reds’ midfield, before Ozan Kabak and Ben Davies arrived just over a month ago.
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