Manchester United have Koulibaly top of their defensive transfer wishlist, with the Senegal international enjoying another stellar campaign at Napoli.
The Red Devils are determined to land a centre-back this summer given the struggles of Phil Jones, Victor Lindelof, Chris Smalling, Marcos Rojo and Eric Bailly.
Last summer, the Manchester United board flatly refused to fork out when Jose Mourinho demanded defensive reinforcements.
But Ed Woodward and the United hierarchy are keen to make amends for that oversight.
However, Balague believes it will be tricky for United to sign him.
And he also revealed that Ole Gunnar Solskjaer wants to sign players from Premier League clubs outside the top six.
“Koulibaly is obviously a target for Manchester United,” he said on his YouTube channel. “Not just for Manchester United.
“Napoli are saying 120million euros but generally they do not want to sell.
“That figure, it’s a figure they may sit down on the table for but it comes a company with the line they do not want to sell.
“So they’re not in a rush to do so and it will have to be for a lot of money.
“Now Manchester United will have to look for players who suit the style Solskjaer wants.
“And that means players who are in the Premier League already, some of the best away from the top six, some of the best after that.
“And they will have to be clever in the market in Europe.
“To make sure that an impact takes place within a year or two of now.
“Koulibaly will want to go to a place he can win the league. Why leave Napoli otherwise?
“He earns enough money, he’s well considered, so why jump.”
United could strengthen in EVERY area of their squad this summer.
Swansea star Daniel James is closing in on a move to Old Trafford and looks set to be Solskjaer’s first signing.