United are understood to be willing to pay the £40million release clause in his contract which becomes active in July.

Kim signed for £16m last summer, as a replacement for the Chelsea-bound Kalidou Koulibaly.

And it seems the Italian champions are set to lose another defender to the Premier League.

Nicknamed the “monster”, Kim played a crucial role as Napoli were crowned Serie A champions for the first time since 1990 this season.

He started 34 Serie A matches so far this campaign, with Luciano Spalletti’s side conceding just 26 goals in the league.

According to Corriere dello Sport the defender will fly to Manchester when the transfer window opens to finalise his move to Old Trafford.

Italian transfer guru Fabrizio Romano added that United have begun talks with Kim to discuss contract, salary and housing arrangements.

Attempts by Napoli to give Kim a new contract and remove the clause have proved unsuccessful.

However, it will see Napoli secure a major profit after a single season.

This comes as United are reportedly ready to sell Harry Maguire and Diogo Dalot.

Defenders Eric Bailly, Axel Tuanzebe and Alex Telles have all spent the current campaign on loan at Marseille, Stoke and Sevilla respectively.

Kim can also count former United boss Jose Mourinho among his admirers, with the Roma manager describing him as a “top player” before a match against Napoli this season.