Napoli and Kalidou Koulibaly have yet to have any contact from Newcastle United, despite the powerful centre-back having been linked with a move to St James' Park.
Newcastle are expected to have substantial funds at their disposal once a takeover involving the sovereign wealth fund of Saudi Arabia goes through.
They have been linked with a host of big-money moves for players, with Koulibaly being mooted as a target for the Premier League club when their funds are swelled.
However, according to Italian outlet Calciomercato.com, neither Napoli nor Koulibaly have yet to have any contact from Newcastle.
It remains to be seen if Newcastle are planning to make a move for the Senegal international, but a clutch of Premier League sides are admirers of the centre-back.
It is claimed that Everton and Tottenham Hotspur are two potential destinations for Koulibaly, while Jurgen Klopp's Liverpool have also been linked with him; Koulibaly worked under Everton boss Carlo Ancelotti at Napoli and the pair could reunite at Goodison Park.
Napoli paid around €8m to sign Koulibaly from Belgian side Genk in 2014 and would be expected to make a big profit if he is sold this summer.
Koulibaly has made just 15 appearances for Napoli in Serie A this season, missing a chunk of the campaign owing to a muscle and thigh injury.
