Manchester City are chasing the Senegal defender, but have yet to agree a fee for his services with Italian giants Napoli.
They are continuing to put the legwork into a potential deal as they line up the dominos on a transfer to take Koulibaly to the Etihad Stadium.
And, according to French outlet Foot Mercato, the France-born centre-back has now agreed on a salary package with the Premier League runners-up.
He has also been able to speak to Guardiola on the phone, something which has turned his head definitively towards the Etihad Stadium.
Manchester United and Paris Saint-Germain also hold an interest in the Napoli star, but they are now firmly behind in the chase for his signature.
Napoli are claimed to have knocked back a proposal from Manchester City of €63m plus €10m in bonuses and are holding out for €70m plus €10m in bonuses.
Manchester City are tipped to up their proposal when their involvement in this season’s Champions League comes to an end.
