Napoli president Aurelio de Laurentiis is prepared to sell Kalidou Koulibaly in January - but only for a record fee.

Barcelona, Real Madrid and Manchester United are all interested in the defender, having lodged enquiries with De Laurentiis last summer.

At the time, the movie mogul insisted Koulibaly was not for sale. However, his position has since changed.

Calciomercato.it says De Laurentiis is now willing to consider offers starting from €100m.

With the prospect of being Cup-tied from the Champions League now scrapped, Koulibaly could now be on the move midseason.