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The future of Napoli centre-back Kalidou Koulibaly remains a hot topic of discussion, with the highly-rated star repeatedly linked with a move away from Serie A.

A host of sides across Europe have been rumoured to be interested in the 28-year-old, with the likes of Barcelona, Manchester United and Chelsea all reportedly interested.

Talks have apparently taken place with many clubs, and we could be set for a new record transfer fee for a defender, with Virgil van Dijk's previous record falling in the summer when Ole Gunnar Solskjaer signed Harry Maguire into Old Trafford.

Following Jose Mourinho's arrival in North London, Spurs have also been mooted as a possible destination for the centre-back.

So, what is the latest on a potential move for the Senegal international?

Take a look at the round up below to find out.

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Spurs plan £90m move

Reports claim that Jose Mourinho is eyeing a new defender in order to shore up his defence at the Tottenham Hotspur Stadium, with Koulibaly emerging as one of the top targets.

According to El Desmarque, Tottenham are in talks with Napoli over the defender, with a fee of around €100m suggested.

The report also claims that Real Madrid have shown an interest in the defender, but Zinedine Zidane has a strict budget to stick to during the window, giving Tottenham the chance to make their move.

Price tag set

The defender is said to have asked to leave Napoli in January, with Tottenham, Manchester City and Everton among the clubs linked to the 28-year-old.

According to Italian journalist Fabio Santini, as quoted by Area Napoli, the Italian club have set a price tag for the defender.

"Koulibaly asked to leave," he said.

"Aurelio De Laurentiis [Napoli president] has set the price: it is based on one hundred and twenty million euros. The Senegalese defender is followed mainly in England. He likes, among others, Tottenham and Manchester City."

It means that should any club wish to bring in Koulibaly during the window, they may be forced to pay a big price for the defender.

Man United enter race

Transfer expert Ian McGarry stated that Manchester United have made an approach to Napoli for the defender, joining the likes of Everton and Tottenham in their persuit.

Talking on the Transfer Window Podcast, McGarry says that Ole Gunnar Solskjaer has doubts over the reliability of summer signing Harry Maguire in the centre of Manchester United's defense.

(Image: Catherine Ivill/Getty Images)

"It’s my information that Koulibaly has informed Napoli president Aurelio De Laurentiis of his desire to leave the club in January," he said.

"This has been an ongoing situation, but with the departure of Ancelotti who he was very close to, has brought the issue to a head, and Koulibaly is now seeking a move away from Serie A.

"And this has begun an option process led by Carlo Ancelotti at Everton who sees weaknesses in the Everton back line.

"But probably just as interesting, especially given their current form at the back, is Manchester United have made contract with Napoli regarding Koulibaly and the price Napoli are asking.

"This tells us two things. One, Manchester United have decided finally that Lindelof and Maguire are not as dependable as Ole Gunnar Solskjaer would prefer.

"I think we saw that in the Watford game at the weekend when Maguire was beaten once again in an aerial challenge which led to the first goal.

"Interesting, also, that Koulibaly’s valuation is in excess of €65m (£55m), so it would be a substantial investment for either of the north west clubs to make that bid and satisfy De Laurentiis, who we know does not sell cheap."

Barcelona show interest

According to Le10 Sport, Barcelona are now showing an interest in the defender, and are thinking of making an offer to the Italian side.

With speculation over Xavi possibly taking over from Ernesto Valverde, the Catalan club are eager to add to their defensive options.

However, the report also claims that Barca may have to consider freeing up funds by selling players in order to make a move for Koulibaly.

Man United deal claims

Claims in Italy suggest that Manchester United are close to sealing a deal for Napoli defender Kalidou Koulibaly.

Italian journalist Fabio Santini (via Sport Witness) said that a deal has already been between the two clubs, but a transfer will not take place until the summer.

"Napoli will sell Kalidou Koulibaly to Manchester United for a figure of around €70m - €75m (£60m - £64.2m)," he stated. "It seems all done.

"Naturally, such a deal will be closed only in June and certainly not in January in the winter transfer window."