Koulibaly is Pep Guardiola’s top target as he looks to improve the Manchester City defence that proved to be their weak link last season.
Manchester City have already signed Nathan Ake, but Guardiola wants a player of Koulibaly’s calibre in his squad to shore up their backline for the 2020/21 campaign.
The two clubs are working out an agreement with Manchester City prepared to pay a guaranteed fee of €70m to take the 29-year-old centre-back to England this summer.
According to Italian broadcaster Sportitalia, the two clubs are now working out the add-ons that would see Napoli get more money based on the defender’s performances at the Etihad.
Napoli are keen to see the value of the deal to rise up to €90m in order to meet the asking price club president Aurelio De Laurentiis has set for the defender.
Koulibaly has already thrashed out personal terms on a contract with Manchester City and would earn around €9m to €10m if he moves to England this summer.
The defender is now waiting for the clubs to work out the final agreement and receive the green signal to travel to England.
