According to reports from Gazzetta Dello Sport [via SportLens], Manchester United are rivalling Everton following a bid for Napoli defender Kalidou Koulibaly.

As shared on Twitter by transfer round-up account Transferchanger (@transferchanger), the centre-back has been the subject of a €30 (£25.9) million opening bid from the Red Devils for the ex-Metz and Genk man.

Napoli owner Aurelio de Laurentiis swiftly moved to rebuff the offer however, leaving any suitors requiring a willingness to submit an improved offer if they are to tempt Napoli into a sale.

A previous report from 90min had claimed that the experienced 30-year-old Napoli bulwark has been ‘bumped up’ on the Toffees’ priority list of potential summer recruits.

New Everton manager Rafa Benitez first brought the 46-cap Senegal international to Napoli during his spell in charge of the Neapolitans in 2014 from Belgium.

Benitez appears keen on a reunion with Koulibaly at Goodison Park in a sign he is unsure of the club’s defensive options.

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At 30 years of age, Koulibaly is a seasoned option with extensive experience in the highest echelons of European football.

It is unsurprising that a fellow Premier League club in Manchester United are testing the waters with Napoli, given the quality that Koulibaly could inject into any back line.

Described as ‘one of the best centre-halves in the world for some time’ by Noel Whelan, his reputation precedes him.

However, a reported £60 million price tag could rule out an Everton move.

Were the club to stump up the necessary fee to acquire the defender, the move would be sure to leave several squad players sweating over their long-term Toffees futures given the formidable depth at centre-back.