Napoli are refusing to lower their transfer valuation of Kalidou Koulibaly ahead of the summer window.
The Senegalese central defender continues to be linked with a move away from Naples at the end of the season and Manchester United are admirers of him.
MEN Sport understand United manager Ole Gunnar Solskjaer regards Koulibaly as one of the best centre-backs in the world along with Virgil van Dijk, Matthijs de Ligt, and Harry Maguire, but they aren't expected to move for him this summer.
United do not regard Koulibaly as an essential target and Solskjaer is content with his options in a defence that kept nine clean sheets in 11 matches prior to football's postponement in March.
Last summer Napoli president Aurelio de Laurentiis claimed Koulibaly was worth £250million after Maguire became the world's most expensive defender in an £80m move to United from Leicester City.
It is understood the Italian club actually value Koulibaly at a similar fee to both Maguire and Van Dijk, but it remains to be seen how any side could afford the fee this summer with Napoli unwilling to budge on their valuation.
“Kalidou is a great player, who still has a long contract with us," said Napoli's sporting director Cristiano Giuntoli. "If we were to sell, the club could ask for a large sum.
“A player like this cannot change his value even in a crisis, so we are not moving our valuation.”
