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Manchester United are understood to have failed with an opening bid worth £80m bid to acquire the signature of Napoli defender Kalidou Koulibaly.
The Senegal international only signed a new long-term deal with the Naples outfit in September but this has not ceased the speculation regarding his future with the club.
According to La Repubblica, United boss Jose Mourinho has earmarked Koulibaly as the prime target for the New Year and the club have followed up to make a record £80m for a defender.
However, their advances have been swiftly rebuffed by the Serie A outfit who are said to want at least £89m, in order to consider his proposed sale mid-season.
Mourinho had been desperate to recruit a new centre-back during the last summer transfer window but United failed to meet his requirements after refusing to play over the odds for any of the targets.
Aside from Koulibaly, Inter Milan's Milan Skriniar has been linked with a potential move to Old Trafford, though the defender has repeatedly suggested that he is content at the San Siro outfit.
Written by Sri Aswin
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