The transfer window wouldn't be approaching if Kalidou Koulibaly wasn't being linked with Manchester United and the latest reports suggest that the club will not pay Napoli's asking price for the defender.
After a break of over three months due to the coronavirus, United finally returned to action on Friday night as they drew 1-1 with Tottenham Hotspur.
United's back-line, Harry Maguire especially, didn't cover themselves in glory for Steven Bergwijn's opener and it has already led to speculation that Ole Gunnar Solskjaer could dip into the transfer market to strengthen his defence further when it opens again.
Koulibaly has been repeatedly touted for a move to Old Trafford for years now and the latest report, from Gazzetta dello Sport via SportWitness, claims that United are the only club to have enquired about the Senegal international.
It's reported that Napoli won't let the centre-back leave for a 'penny less' than €100m but that United value him at no more than €80m, though they remain interested.
M.E.N. Sport understands, however, that United do not regard Koulibaly as an essential target this summer, although Solskjaer rates the 29-year-old highly.
After spending heavily on defensive recruitments last summer with the signings of Maguire and Aaron Wan-Bissaka, it's understood that United are prioritising attacking talent in the upcoming transfer window, with Jadon Sancho, Jack Grealish and Jude Bellingham the top targets.
However, reports in Germant claim that Borussia Dortmund have won the race to sign Birmingham City prodigy Bellingham.
MEN Sport understand the youngster expects to leave the club in the upcoming window and United are interested in the 16-year-old.
However, ESPN claim Dortmund have beaten United to his signature and are set to announce his signing in the coming days. The fee is believed to be in the region of £20m.
