The Red Devils are believed to have a long-standing interest in the 30-year-old, who continues to be linked with a move away from his Italian club.
"If I decided to leave Napoli, I would only do it for two, maximum three clubs in the world. I'm talking about [Pep] Guardiola's Manchester City, Real Madrid and Barcelona at the most," Koulibaly told Arena Napoli.
The Senegal international has again been an important player for Napoli during the 2021-22 campaign, making 13 appearances in all competitions, contributing two goals and one assist in the process.
Barcelona could struggle to afford Koulibaly due to their financial problems, but Real Madrid are believed to be keen to bring a new centre-back to the club in 2022, having lost both Sergio Ramos and Raphael Varane over the summer. body check tags ::