Bayern Munich have tabled a £39million offer for Napoli centre back Kalidou Koulibaly in a bid to find a partner to new signing Dayot Upamecano.
Koulibaly has been linked with moves to both Manchester clubs and is one of the most coveted defenders in Europe.
The 29-year-old stopper has made the Serie A team of the year four seasons in a row, won Serie A best defender and last season won a Coppa Italia in his 271 matches for Napoli.
According to Tuttosport, Napoli president Aurelio De Laurentiis and Koulibaly's representative Fali Ramadani met to discuss Bayern's offer for the 44-cap international.
The offer is considerably less than Gennaro Gattuso's side were demanding, but they could accept it given the financial effects of the pandemic.
The reigning Bundesliga and European champions confirmed the £38.5m signing of RB Leipzig centre half Dayot Upamecano last month, set to be completed in July.
And Koulibaly could be set to be an experienced partner alongside the 22-year-old, strengthening their defensive ranks with Jerome Boateng and David Alaba set to depart the Allianz Arena this summer.
Manchester City are unlikely to move for the Senegalese after opting for Ruben Dias instead, while Manchester United are keen on a left-footed centre back to partner Harry Maguire.
Liverpool would also be interested given their defensive woes this season, despite signing Ozan Kabak and Ben Davies in the January transfer window.
Gattuso's outfit currently lie sixth in Serie A, three points off third-placed Juventus but 16 points behind leaders Inter Milan.