Chelsea and Manchester United are locked in a battle for Napoli defender Kalidou Koulibaly.
Both clubs want to sign a centre-half, with United's need the greatest.
And the clubs have been told that it will take roughly £90 million for Carlo Ancelotti's side to consider selling their best player.
The Sunday Times believes that both English sides are serious in their interest.
But meeting Napoli's valuation may be beyond them both.