The Red Devils have had a shocking start to the season, and are already 19 points behind rivals Liverpool.
They have also conceded as many goals already this season as they did in the entirety of the last campaign.
And boss Jose Mourinho is desperate to land defensive reinforcements next month with their season in turmoil.
It is understood he sent scouts to watch the 27-year-old centre-back during Napoli’s defeat against Liverpool at Anfield last week.
An Old Trafford source said: “The club had people there and it wasn’t just to run the rule over Liverpool.
“They wanted to see what Koulibaly was like against English opposition after watching him a few times in Italy.
“He impressed everyone and the need for players at the back has never been more evident.”
It is thought United are willing to pay around £90m for the Senegal ace, who is commanding in both boxes.
He only signed a new five-year deal in September, but the Italian side would be willing to sell for the right price.
Everything you need to know about Kalidou Koulibaly
- Koulibaly began his professional club career with French side Metz in 2010
- He joined Genk in 2012, where he made 64 appearances over two seasons.
- The 27-year-old joined Napoli for £6.5m in 2014
- He has made 29 appearances for Senegal since his international debut in 2015
- Koulibaly was born and raised in France by Senegalese parents – so he could have played for both nations
- The star started out with France's Under-20 side, but opted to continue his career with Senegal
- Chelsea have also indicated interest in the 27-year-old following his sublime spell of form
- He stands at 6'5" – which helps him physically dominate his opponents
- Koulibaly was previously voted into the 'Top 11' at the annual Oscar del Calcio gala
And the Red Devils would be able to double his £80,000-a-week wages, and add more in incentives.
Koulibaly has made 131 Serie A appearances for Napoli since he joined from Genk for £6.5m in 2014.
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