According to Football Insider, the Toffees want to recruit a world-class centre-back and Carlo Ancelotti has identified Koulibaly as their top target.
Everton hope that Ancelotti, who managed Koulibaly for 18 months at Napoli, will be able to convince him that they should link up again at Goodison Park.
Ancelotti has used various centre-back partnerships since taking over in December 2019 but wants to build his defence around Koulibaly.
Ben Godfrey signed from Norwich City for £25million in October and has been used across the backline this season.
In Everton’s last outing, a 2-1 defeat at home to Burnley, Godfrey was paired alongside Michael Keane, with Yerry Mina on the substitutes’ bench.
Mason Holgate, who has also played in the middle at times this season, started at right-back on that occasion.
The arrival of Koulibaly would bring more certainty to an Everton defence that has changed frequently this season.
He has been a model of consistency for Napoli since joining them from Genk in July 2017, making more than 200 appearances in that time.
With two years left on his contract, and his 30th birthday on the horizon, there is an acceptance that Koulibaly will most likely move on this summer.
Everton owner Farhad Moshiri has been encouraged by the club’s progress under Ancelotti and is willing to sanction more big-money moves to ensure they compete at the top of the Premier League.
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