It has been an amazing first season in Italy for the 26-year-old, who signed from Fenerbahce last summer for just €18m (£16m) and has been a key figure in their remarkable title success.
The South Korean had only spent one season in Turkey after moving their from the Chinese Super League, but he is proving to be extremely adaptable to new surroundings.
Old Trafford could be his latest new surroundings if the Red Devils are willing to pay £53m for his services, as Napoli are aware there is interest in Kim and will likely accept a hefty bid, according to Italian publication Corriere dello Sport.
The Italian champions are keen to keep hold of the likes of Victor Osimhen and Khvicha Kvaratskhelia, so selling Kim could help them stave off interest in their star forwards.
Napoli claimed their first Serie A title for 33 years when they drew 1-1 at Udinese on Wednesday night, sparking remarkable celebrations across Naples.
It was an unexpected but stunning success for Luciano Spalletti’s side, but his star players are now top targets for teams across Europe.
Most notably Osimhen, who has scored 22 Serie A goals this season and 27 in all competitions, alerting the interest of the likes of Manchester United, Chelsea, Bayern Munich and Real Madrid.
Goalkeeper Alex Meret is also well-liked, with the 26-year-old Italian a target for Tottenham as they look for a long-term replacement for Hugo Lloris.
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