The Napoli defender has long been linked with a move to the Premier League, with Manchester United having been regularly touted as a possible destination.
City and Liverpool have also been in the mix in recent seasons, while Newcastle United have been suggested following their Saudi Arabia-backed takeover.
Koulibaly though has remained at Napoli, who he joined back in 2014, and has helped them make an unbeaten start to the Serie A season as they sit top of the table after 10 games.
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The defender has suggested he is still open to a move away from Italy, and has named City as one of the clubs he would consider – although it seems though that a move to the Etihad would be dependent on Pep Guardiola being in charge.
He told Area Napoli : “If I decided to leave Napoli, I would only do it for two, maximum three clubs in the world.
“I’m talking about [Pep] Guardiola’s Manchester City, Real Madrid and Barcelona at the most.”
Koulibaly also rubbished any suggestions of him making the move to Juventus, insisting he would never join one of Napoli’s Serie A rivals.
“Me at Juventus? Are you crazy? I would never play for another Italian club. I would never go to Juventus, I would not betray the Napoli fans.”
Koulibaly will have to act fast if he is to play under Guardiola, with the City boss having suggested he could leave the club in 2023.
“Next step will be a national team, if there is a possibility. A national team is the next step,” Guardiola explained in August.
“After seven years on this team, I think I’m going to have a stop. I’m going to have to take a break, see what we’ve done.
“And in the process, I would like to train a South American [team], European [national side], playing a Copa America I want to have that experience.”