Manchester United have reportedly made a £71 million offer for Napoli defender Kalidou Koulibaly - but the Italian side are holding out for £89 million.
The Senegal international is regarded as one of the world's top defenders and his six year stay in Naples could come to an end this summer.
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Sky Sports Italia have reported that United have launched a bid for the 28-year-old while Liverpool and Paris Saint-Germain are also in pursuit of his signature.
Napoli are said to have rejected a bid in excess of over £100 million for Koulibaly last summer but their valuation has dropped considerably since then.
The Serie A outfit have had a poor season with Carlo Ancelotti being sacked in November as well as a player mutiny controversy.
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It's very likely that the club miss out on Champions League football this season as they languish in sixth, nine points behind Atalanta.
United would pair Koulibaly with club captain Harry Maguire, who the Red Devils made the most expensive defender in the world when they paid £80 million last year.
Elsewhere on the transfer front, United continue to be linked with Borussia Dortmund star Jadon Sancho.
The 20-year-old scored a hat-trick for Borussia Dortmund against Paderborn on Sunday to take his tally to 20 goals and 20 assists for the season.
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Sancho will likely become United's record signing if he makes the move to Old Trafford as Dortmund are willing to hold out for over £100 million.
One bizarre link has been to Manchester City's Raheem Sterling.
City were found guilty of breaking Financial Fair Play (FFP) rules back in February and were banned from UEFA competitions for the next two seasons.
Their appeal at the Court of Arbitration for Sport is set to begin on June 8 but should they fail, then their top stars could look to move on.
The Independent have reported that United are 'likely' to move for the 25-year-old despite knowing Spanish giants Real Madrid would be his preferred transfer.
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Sterling's ties to United's other huge rivals Liverpool also make a transfer seem highly unlikely, but Ole Gunnar Solskjaer is a fan of the player.
The England international has scored 11 goals in 24 games this season and has assisted twice.
Who do you think Manchester United will sign in the summer transfer window?
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Featured Image Credit: Footy RendersTopics: Football News, Football, Manchester United, Transfers, Man utd, Napoli, Kalidou Koulibaly