Napoli centre-back Kalidou Koulibaly will reportedly be available for €43m (£37m) during this summer's transfer window.
The Senegal international has been linked with a move away from Naples over the last couple of seasons, but the Italian club's high valuation - thought to be as much as £100m - has scuppered his chances of leaving.
Napoli are struggling financially due to the coronavirus outbreak, and a recent report claimed that the Serie A club's president Aurelio De Laurentiis is prepared to let Koulibaly leave in the upcoming market.
According to Il Roma, the 29-year-old's asking price has been reduced to €43m (£37m), with the Blues accepting that his price tag has to be dropped due to the pandemic.
Manchester United have been strongly linked with a move for the former Metz youngster, and it is understood that Red Devils boss Ole Gunnar Solskjaer wants to sign a centre-back partner for Harry Maguire this summer.
Koulibaly, who has also previously been linked with Liverpool and Chelsea, has scored once in 31 appearances at club level during the 2020-21 campaign.
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