The 28-year-old centre-back is arguably one of the best defenders in the world and has been setting high standards in Serie A for the past few years.
Liverpool and Manchester United are reportedly interested in signing the Senegal star who would cost in the region of £62m.
Jurgen Klopp could be looking to sign a defender this summer especially with Dejan Lovren’s future in doubt. In theory, Koulibaly and Virgil van Dijk would form a great partnership at the back.
However, according to journalist Paolo Esposito, Newcastle United are in ‘pole position’ to sign the Napoli defender.
He claims that the Magpies have offered a better financial package to the centre-back than either Liverpool or the Red Devils.
The journalist further adds that their bid will depend on whether the big-money takeover at St James’ Park goes ahead.
“I believe he will go to the Premier League, where there is Newcastle in pole position,” said Esposito, as quoted by The Mirror.
“Then there are Manchester United and Liverpool, who have much more charm than Newcastle but offer less, both for the card and for the engagement.
“Of course, if Koulibaly went to Liverpool, he would form a stratospheric couple with Virgil van Dijk. The best defensive couple in the world!”
Koulibaly is also a long-term target of Manchester United. However, the Red Devils have other big targets this season, and it remains to be seen whether they make a move for him.
Juventus are also linked with a move but the Old Lady do not have the money to sign him.
Newcastle’s prospective owners are ready to invest heavily in recruitment and infrastructure and want Koulibaly as their marquee signing.