Kvaratskhelia was heavily linked with a move to Paris Saint-Germain over the summer, but he remained with his Italian club and has scored four goals and registered two assists in 10 appearances this season.
Widely regarded as one of the best forwards in Europe, the 23-year-old starred for Georgia at Euro 2024, while he has represented Napoli on 98 occasions, scoring 29 goals and registering 28 assists in the process.
Buongiorno, meanwhile, made the move to Napoli from Torino over the summer, and the centre-back has been in strong form this season, scoring once in eight appearances in all competitions.
According to Tuttomercatoweb, Man United had a scout at Napoli's clash with Empoli to watch the two players in action, with the Red Devils considering making a move for both during next summer's transfer window.
Man United 'scout Napoli duo Kvaratskhelia, Buongiorno'
The report claims that Napoli head coach Antonio Conte considers Kvaratskhelia to be 'unsellable', but his contract situation could force the club to make a difficult decision.
The attacker still has three years left to run on his deal, but talks over a renewal are said to have stalled over his wage demands, and it has been suggested that he could potentially push for a transfer away in the near future.
Buongiorno has only just made the move to Naples, penning a five-year deal over the summer, meaning that a transfer next year is unlikely, but Napoli would allegedly consider an offer in excess of €70m (£58m).
Man United are expected to move for another centre-back next summer, with Harry Maguire, Jonny Evans and Victor Lindelof potentially leaving, but it is difficult to imagine them paying that sort of money considering the presence of Lisandro Martinez, Matthijs de Ligt and Leny Yoro at Old Trafford.
Would Kvaratskhelia be a good signing for Man United?
Kvaratskhelia made the move to Napoli from Dinamo Batumi in July 2022, and he has proven to be an excellent signing for the Italian club, boasting an impressive Serie A record of 27 goals and 23 assists in 76 appearances.
Man United are still short in the final third of the field, but they need a centre-forward rather than a wide player, while Alejandro Garnacho's strongest position is down the left, where Kvaratskhelia arguably plays his best football.
However, if Marcus Rashford were to leave next year, then Kvaratskhelia could be the perfect replacement for him, with the forward boasting a lot of qualities that could make him a star in the Premier League.
Napoli are in a strong position at this moment in time due to the time left on his contract, though, and Man United could potentially be priced out of a deal for him, at least next summer, unless a return to the Champions League can be secured.