The defender has been linked with a move to Old Trafford for several months, but could be on his way to LaLiga.
Real Madrid are preparing a bid worth £90million in order to sign Kalidou Koulibaly, according to reports.
The Napoli defender has been a target for Manchester United for serveral months, with former boss Jose Mourinho failing with a world-record bid for the centre-back.
The 27-year-old has developed into one of the best defenders in Europe; combining speed, power and intelligence to dominate Serie A strikers.
However, it seems as though the Neapolitan club would accept a bid in the region of £90million from the Spanish side, despite Red Devils supporters begging the club to sign the star.
The LaLiga giants are struggling this season without Cristiano Ronaldo and Zinedine Zidane and are considering a January move for Koulibaly, according to Italian publication Il Mattino.
Real are 10 points behind rivals Barcelona and sit fifth in the table. However, they will have to battle United if they want to get the defender.
Mourinho was particularly vocal in his frustrations at not signing a world-class centre-half before he was sacked last month.
Ole Gunnar Solskjaer has been promised funds and Koulibaly is on United’s shortlist.