Antonio Conte is eager to strengthen his defence ahead of a return to the Champions League next term.
According to Own Goal Nigeria, Napoli have accepted Omeruo - who is currently on loan at Alanyaspor - as part of a structured deal for Koulibaly.
It’s claimed the full package is yet to be agreed with the transfer fee and further add-ons to be discussed.
Napoli have reportedly been sent glowing reports from their scout, who has been tracking Omeruo this term.
The development follows reports that Chelsea have launched a fresh bid for Koulibaly.
Chelsea manager Conte attempted to sign Koulibaly last summer but had an offer knocked back by the Serie A club.
According to TransferMarketWeb, Stamford Bridge chiefs have offered an initial £36.2m (€43m).
Koulibaly has admitted he would like to play in the Premier League.
He said: ”It would make me happy to come and play here, but I now I have to go to Napoli.
"In the future you never know. Now I concentrate on my club and we will see next season what I have to do.
"I think I will stay in Napoli but you never know. I can't talk about it now. We will see."
