Chelsea and Everton are both prepared to make a statement of intent this summer by targeting Napoli star Kalidou Koulibaly.
The Senegalese centre back has long been on the radar for both clubs, and after impressing this season in Serie A either club would have to smash their own transfer record in a deal worth £60 million.
Chelsea and Everton had bids rejected last summer but are expected to go back in for the 25-year-old when the transfer window opens.

The one stumbling block could be the fact that Napoli president Aurelio De Laurentiis has spoken out previously about how a quality replacement would need to come into the club before they allow Koulibaly to leave.
He said: “Chelsea had offered €55m (£47m), but I told Conte that could not give him up without first having a worthy substitute.”

Everton’s new majority shareholder Farhad Moshiri, who has promised Toffee fans that he is prepared to compete financially with the top six clubs, admitted last November that they had made a move for the Napoli defender.
He said: “We tried to buy (Coulibably) of Napoli and they wanted £60 million. It is monopoly money.
“We went right to the asking price, and they decided not to sell.”

Koulibaly has improved no end over the last two seasons under the tutelage of Napoli boss Maurizio Sarri and is now considered one of the finest defenders in Italian football.
The Senegalese star began his career at French club Metz in 2010.
He moved to Genk in 2012 and after two seasons in Belgium he made the move to Napoli, where he has played 81 games.
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