Manchester United have reportedly had a £91m offer for Chelsea long-term target Kalidou Koulibaly turned down by Serie A giants Napoli.
According to Calcio Mercato, via The BBC, Man United made a record offer for the Senegalese international defender, which Italian giants have turned down.
The current transfer record for a centre-back stands at £75m, after the Merseyside Reds signed Dutch defender Virgil Van Dijk from Southampton back in January 2018.
Chelsea have been rumoured with a move for the 27-year-old defender after he played under Maurizio Sarri for Serie A giants last term.
The Senegal international has built a reputation as one of the best centre-backs in Europe, with a host of teams in Europe interested in signing him.
However, Serie A giants have no plans to let him go and were not tempted by the Red Devils £91m offer for their star player.
The Blues have struggled at the defensive end at times this campaign and are believed to be in the market for a new central defender while Manchester United also need a world-class defender to strengthen their squad.