Kim has been one of the pillars of the Napoli side that dominated and won Serie A this season but his future seems to be away from the newly minted Italian champions.
Several Premier League sides have been linked with wanting Kim, including Liverpool, where Jurgen Klopp is eyeing a rebuild.
The Premier League giants are expected to back Klopp with a number of signings, but Manchester City and Manchester United could also push to sign Kim.
Napoli seem resigned to losing the South Korean centre-back this summer and according to Italian daily Tutto Mercato, they already have a replacement in sight.
It has been claimed that Atalanta defender Giorgio Scalvini has emerged as Napoli’s top target to replace Kim.
Napoli like him and he is the primary defensive target for Luciano Spalletti for the summer transfer window.
Once a deal to sell Kim is agreed upon, Napoli will be ready to make an offer for the Atalanta centre-back.
With the South Korean expected to leave, Napoli have moved quickly to have a replacement ready to come in.
