Napoli president Aurelio De Laurentiis met with Koulibaly’s representative Fali Ramadani to negotiate Bayern’s bid for the 44-cap international, according to Tuttosport.
The offer is significantly less than what Gennaro Gattuso’s side had demanded, but given the financial consequences of the pandemic, they could accept it.
Last month, the reigning Bundesliga and European champions announced Dayot Upamecano’s £38.5 million transfer from RB Leipzig, which is expected to be completed in July.
With Jerome Boateng and David Alaba set to leave the Allianz Arena this summer, Koulibaly could be an accomplished partner alongside the 22-year-old, improving their defensive ranks.
Manchester City is unlikely to sign the Senegalese after opting for Ruben Dias, though Manchester United is looking for a left-footed center-back to pair with Harry Maguire.
Given their defensive woes this season, Liverpool would be interested, despite signing Ozan Kabak and Ben Davies in the January transfer window.
Gattuso’s team is currently in the sixth position in Serie A, three points behind third-placed Juventus but 16 points behind Inter Milan.