Manchester United and Man City will have to spend £90million if they want to sign Napoli defender Kalidou Koulibaly this summer.
Koulibaly, 28, is one of Europe's most highly-rated centre-backs, and has been repeatedly linked with both Manchester clubs.
Pep Guardiola is looking to strengthen the centre of City's defence after missing out on Harry Maguire, while United boss Ole Gunnar Solskjaer is open to signing a long-term partner to Maguire.
Ed Woodward has already suggested that United will not be spending upwards of £70m on individual deals, though Borussia Dortmond's Jadon Sancho remains a priority target despite his £100m+ price tag.
And while the transfer market is set to be seriously deflated due the financial implications of coronavirus, Napoli president Aurelio De Laurentiis is not about to let Koulibaly leave on the cheap.
De Laurentiis told Corriere Dello Sport: "If City or United or PSG showed up with €100m (£90m), I would think about it and it is probable that they would leave, always if their will was to leave.
"I don't even consider an offer of €60m (£55m). I am firm on that.
"If I wanted to win the Scudetto at any cost today I would find myself with three, four hundred million in debt.
"I look around and see companies at 500, 600 million, less than a billion."
