The Serie A outfit have been open to parting ways with Koulibaly in recent transfer windows, but are yet to receive an offer they deem acceptable for him.
Koulibaly is again attracting interest from several clubs from abroad, including Premier League outfit Everton, and it has been suggested Napoli have lowered their asking price for him from last summer’s £70m to around £51m in the ongoing transfer window.
But the Toffees are still far off the centre-back’s £51m price tag, with Gli Azzurri supremo Aurelio De Laurentiis claimed to be not willing to let him go for anything lower than that asking price.
However, Napoli are now ready to consider selling Koulibaly this summer and they are tipped to have further reduced their demands for his signature.
The defender will be available for around half of his £70m asking price from last year, a significant decrease from what the club were claimed to be initially seeking for him this summer.
In addition to Koulibaly, Everton are keeping tabs on Barcelona star Clement Lenglet, while they have also been linked with interest in Juventus star Merih Demiral.
It remains to be seen whether the Toffees will launch a swoop for Koulibaly in the coming weeks, with new boss Rafael Benitez a firm admirer of the defender, having worked with him during his stint in Naples.