De Laurentiis is willing to let Koulibaly leave, but despite transfer discussions with his agent, has not yet accepted an offer for the centre-back.
Manchester City have made offers for him, but have not hit De Laurentiis’ asking price and the Napoli president now faces a key decision.
He wants €75m but, according to Rai Sport’s Ciro Venerato, will need to accept a lower figure or he will not be able to sell Koulibaly.
The ball is firmly in De Laurentiis’ court over whether he will shift his stance on the defender, or keep him at the club, with the resultant impact that could have on financing signings.
Manchester City are already now looking at other options.
Paris Saint-Germain are also interested in Koulibaly, but are not willing to meet De Laurentiis’ asking price.
Koulibaly is settled at Napoli and, though open to a departure, is not prepared to go to war to force his way out of the club.