The 26-year-old centre-back has emerged as one of Manchester United’s top defensive targets in the summer.
There are suggestions that no deal has been agreed and Kim is yet to make a decision over his future, but the defender is keen on a move to the Premier League.
It has been claimed that Napoli are more or less resigned to losing the South Korean defender this summer.
According to local Italian daily Il Mattino, Manchester United have already told Napoli that they will pay his release clause.
The Premier League giants are undergoing the process of getting new owners and their summer budget is not set.
But by July, the Red Devils are expected to have more clarity and they are prepared to trigger Kim’s €56m buyout clause.
Manchester United have also offered the defender a contract worth €9m per season and there are claims that the defender is keen on the move.
Napoli cannot match those figures and are now expecting Kim to leave after just one season at the club.
