Koulibaly has emerged as a summer target for Newcastle and the Premier League side are plotting an audacious move to tempt Napoli to sell.
Koulibaly has developed a reputation as one of the most solid centre-backs in Europe over recent seasons.
His performances for Napoli has attracted a lot of heavyweights across the continent.
It could appear those sides might have one more contender to worry about, one that could potentially be a game-changer.
As per an exclusive from French outlet Le10sport, Newcastle will offer Koulibaly a €12m salary if their Saudi take-over goes through.
Current Newcastle owner, Mike Ashley is already in advanced talks with a Saudi-backed consortium over a possible take-over.
Should that deal go through, the Magpies would boast a massive spending power and Koulibaly is one of their targets as the new owners reportedly want to make the club a power-house in the Premier League.
The report concludes that the incoming owners are already aware the Napoli man would cost at least 80m and that hasn’t fazed them either.
Koulibaly still has a contract until 2023 and Napoli would only consider a reasonable offer, such as the ones Newcastle are reportedly plotting.
This season, the Senegalese has not featured a lot for Napoli due to injury but has been solid on occasions when he played.