Napoli president Aurelio de Laurentiis is ready to sell Kim Min-jae this summer.
With Manchester United are keen, Il Corriere dello Sport says De Laurentiis will sell the South Korea international at a price of 60m.
Kim's contract carries a buyout clause of 52m, which only applies for the first two weeks of July.
Kim only moved to Napoli last summer from Fenerbahce for 18m.
In his first season in Italy, the defender was crucial in Napoli's Scudetto winning campaign.