Manchester United have drawn up their back-up list if they fail to sign Kalidou Koulibaly.
Napoli have quoted a price of £90m for their star centre-back.
However, the Independent claims United have found that valuation too much and have drawn up a list of alternatives.
Long-term targets Harry Maguire (Leicester City) and Toby Alderweireld (Tottenham) are being considered.
United have also maintained their interest in Inter Milan star Milan Skrinair.
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