Manchester United have made Napoli defender Kalidou Koulibaly their No1 transfer target this summer.
United are desperate to strengthen their defence and bolster the squad after a disastrous finish to the season under Ole Gunnar Solskjaer.
Koulibaly, 27, is seen as one of the best centre halves in the world and could also take a record fee to lure him to Old Trafford with Napoli insisting they do not want to sell.
Liverpool paid a record £75m for Virgil van Dijk in January 2018 and the Dutch defender has proved to be fantastic business.
United boss Solskjaer is desperate for backing in the transfer window as he looks to rebuild his squad with the defence a key area.