Manchester United have made Napoli defender Kalidou Koulibaly their No1 transfer target this summer.
United are desperate to strengthen their defence and bolster the squad after a disastrous finish to the season under Ole Gunnar Solskjaer.
Koulibaly, 27, is seen as one of the best centre halves in the world and could also take a record fee to lure him to Old Trafford with Napoli insisting they do not want to sell.
United boss Solskjaer is desperate for backing in the transfer window as he looks to rebuild his squad with the defence a key area.
Koulibaly has been a rock for Napoli this season playing 34 times in Serie A, and starting 94 per cent of their fixtures.
Boss Ancelotti branded Koulibaly the best centre back in the world this weekend. He said: "The best centre back in the world? I would say so.
"And he can still improve. He is worth €150m and he is not available for transfer. Koulibaly's contract expires in 2023, in 2021 there's a €150m clause but Napoli do not need to sell, the president [Aurelio De Laurentiis] does not want to sell and the question doesn't come up."
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Summer 2019 - Update 1: 🙄 Lingard on thin ice. ⛔️ Sanchez hard to shift because of his wages. ✅ Big summer upcoming. Mostly signings with potential, with a few senior heads. ➡️ Next season is a transition season. 📝 Daniel James. Close. 📝 Koulibaly. Making progress.