Napoli president Aurelio de Laurentiis is ready to sell Kim Min-jae this summer.
With Manchester United are keen, Il Corriere dello Sport says De Laurentiis will sell the South Korea international at a price of €60m.
Kim's contract carries a buyout clause of €52m, which only applies for the first two weeks of July.
Kim only moved to Napoli last summer from Fenerbahce for €18m.
In his first season in Italy, the defender was crucial in Napoli's Scudetto winning campaign.