Liverpool 'are leading Manchester United and Real Madrid' in the race for Kalidou Koulibaly - but Napoli 'will not accept less than £89million' for the defender.
The Serie A club are willing to entertain offers for the 28-year-old Senegal centre-back when the transfer window finally opens this summer.
But they will not consider any offers below their £89m asking price, which is already a reduction on the £100m plus they wanted 12 months ago.
Senegal international Koulibaly has established himself as one of Europe's top defenders
According to Italian newspaper Gazzetta dello Sport, Liverpool are favourites to sign Koulibaly because they are willing to include Dejan Lovren as part of their offer.