Xavi was eyeing the Senegal international in January and AS says his interest hasn't waned.
With Koulibaly's contract having less than 18 months to run, Napoli president Aurelio de Laurentiis could be forced to sell this summer.
Indeed, Barca have been speaking with the defender's minders for some months with a deal to 2026 close to being settled.
Barca are ready to make a firm move for Koulibaly, though will aim to talk down De Laurentiis' current €40m valuation.
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