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The 26-year-old has had another storming season in Italy and clubs are desperate to land him.
The trio are all chasing Koulibaly and the Italian club are bracing themselves for a barrage of offers.
Napoli will fight hard to keep the centre-back, though, and will hold out for close to £85m for his signature.
The Neapolitans finished the season in second place behind eventual winners Juventus this season.
The Senegal international has been crucial to boss Maurizio Sarri’s success and has been a mainstay in defence since arriving from Genk for just £7 million in 2014.
Sarri himself has been recently linked to the Chelsea job and may well look to bolster the Blues defence by signing the imposing centre-half.