Napoli president Aurelio de Laurentiis is seeking top price for Kalidou Koulibaly.
While prepared to sell the defender, ADL will insist on at least €100m, says TuttoNapoli.
Manchester United and Paris Saint-Germain are interested, along with Everton, where manager Carlo Ancelotti worked with Koulibaly at Napoli.
De Laurentiis is hopeful of creating a bidding war which could still see them bring in as much as possible despite the current climate.
Last month, Il Mattino reported Koulibaly told Napoli he wanted to leave if the club receive a good offer.