Arsenal have been shipping in goals at the back this season and new manager Mikel Arteta will be desperate to draft in a quality addition.
Koulibaly, 28, fits the bill and is rated as one of European football’s best defenders.
And according to Ian McGarry, host of the latest episode of Reach plc’s Transfer Window Podcast : “I’ve heard, although can’t confirm, that Arsenal have also made contact with Napoli through a third-party regarding Koulibaly.
“This comes on the back of their desire under Mikel Arteta to strengthen their defence.
“And also that they’ve got some interest from Sead Kolasinac. So you could see the possibility of Kolasinac being offered to Napoli in part-exchange plus cash, although Di Laurentiis prefers cash for Koulibaly because he wants to strengthen his team up the Serie A table.”
McGarry added: “It’s my information that Koulibaly has informed Napoli president Aurelio De Laurentiis of his desire to leave the club in January.
“This has been an ongoing situation, but with the departure of Ancelotti, who he was very close to, has brought the issue to a head.
“Koulibaly is now seeking a move away from Serie A. This has begun an option process led by Carlo Ancelotti at Everton who sees weaknesses in the Everton back line.
“But probably just as interesting, especially given their current form at the back, is Manchester United have made contact with Napoli regarding Koulibaly and the price Napoli are asking.
“Koulibaly’s valuation is in excess of €65million [£55m].”
Koulibaly who began his career with French side Metz, joined Napoli from Belgian club Genk in 2014.
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