Reported £80m target wants Newcastle United move but striker on post-takeover shortlist not keen

MILAN, ITALY - FEBRUARY 12:  Kalidou Koulibaly of SSC Napoli greets the fans prior to the Coppa Italia Semi Final match between FC Internazionale and SSC Napoli at Stadio Giuseppe Meazza on February 12, 2020 in Milan, Italy.  (Photo by Emilio Andreoli/Getty Images)MILAN, ITALY - FEBRUARY 12:  Kalidou Koulibaly of SSC Napoli greets the fans prior to the Coppa Italia Semi Final match between FC Internazionale and SSC Napoli at Stadio Giuseppe Meazza on February 12, 2020 in Milan, Italy.  (Photo by Emilio Andreoli/Getty Images)
MILAN, ITALY - FEBRUARY 12: Kalidou Koulibaly of SSC Napoli greets the fans prior to the Coppa Italia Semi Final match between FC Internazionale and SSC Napoli at Stadio Giuseppe Meazza on February 12, 2020 in Milan, Italy. (Photo by Emilio Andreoli/Getty Images) | Getty Images
Reported Newcastle United transfer target Kalidou Koulibaly could be tempted to move to Tyneside despite interest from PSG, Manchester United, Chelsea and Tottenham Hotspur.

The Senegalese central defender, who turns 29 next month, is regarded as one of the best defenders in world football at present and has long been linked with a big-money move away from Napoli.And, according to Sky Sports, Koulibaly is right at the top of the Magpies' transfer shortlist, provided the Public Investment Fund of Saudi Arabia, PCP Capital Partners and Reuben Brothers deal gets the Premier League green light.

The report also states United could be an appealing option to the French-born former Metz and Genk defender, who is wanted by a whole host of Europe's elite.

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The Napoli vice-captain, thought to be valued between £70-80million could turn his back on the likes of Manchester United, though, in favour of a Saudi-financed deal on Tyneside, with the report stating "economic power could convince Koulibaly to accept the challenge of a move to St James' Park".

The same cannot be said of his Neapolitan teammate Dries Mertens, who is eyeing a Champions League move rather than chasing Saudi riches on Tyneside.

Reports in Italy suggest the Belgium international forward is not considering a move to AC Milan, Monaco or Newcastle, with Chelsea, Inter Milan and PSG more likely destinations.

Mertens is a free agent in the summer and is unlikely to remain in Naples beyond the end of the 2019/20 Serie A season. He is the joint-record scorer for Napoli, having netted 121 goals in all competitions from his 311 games for the club.

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Mertens was a Rafa Benitez signing for the Serie A outfit, as was Senegalese Koulibaly.

Il Corriere del Mezzogiorno claim Mertens wishes to play in the Champions League next season.

The Amanda Staveley-led Magpies takeover, which would see PIF take an 80% stake at St James' Park, is still to be signed off by the Premier League.

The league are running their owners and directors test at present - and should directors put forward by PIF, Reubens and PCP clear the tests, all that will remain for the exchange is the transfer of the remainder of the £283million balance.