Manchester United are prepared to smash their transfer record to sign Napoli defender Kalidou Koulibaly.

The London Evening Standard says United are considering making Koulibaly the most expensive defender in history in January.

United are now weighing up a third approach, with Napoli believed to be holding out for around £100million for the in-demand 27-year-old.

Koulibaly was one of a host of central defenders recommended to Jose Mourinho by former scout Javier Ribalta last summer.

Executive vice chairman Ed Woodward has made it clear to Mourinho that the money is there to usurp the £75m Liverpool paid for Virgil Van Dijk last January if the right candidate becomes available.

But the club's hierarchy have also told their manager they will be prepared veto him in the market, just as they did in the summer.