Manchester City have delivered a first offer to Napoli for Kalidou Koulibaly.
The Senegal defender remains a top target for City, despite last week's swoop for Nathan Ake from Bournemouth.
City have been working with Koulibaly's agent, Fali Ramadani, who held talks with Napoli president Aurelio de Laurentiis last weekend.
Ramadani met with ADL in Capri and delivered City's €55m offer.
But the Napoli president rejected the bid, insisting Ramadani go back to City with his counter proposal of €90m.
Also watching developments are PSG.
