The 30-year-old's future is currently the subject of much speculation, with Napoli believed to be open to letting him leave the club in the upcoming market.
A recent report claimed that Napoli would be willing to accept a fee in the region of €35m (£30m) for the 30-year-old, with Manchester United, Barcelona, Juventus, Inter Milan and Roma all credited with an interest.
Barcelona boss Xavi has allegedly been in touch with the centre-back to discuss a switch to Camp Nou ahead of the 2022-23 campaign.
However, the Senegal international's agent Fali Ramadani has insisted that there have not been discussions with any club to discuss a summer move.
"There are many rumours, and I want to clarify that we are not in talks with any club for Koulibaly," Ramadani told Corriere dello Sport. "We are waiting to meet with Napoli to decide the best solution for both parties."
Koulibaly was again a key player for his Italian side during the 2021-22 campaign, contributing three goals and three assists in 34 appearances in all competitions.
The defender only has little over 12 months left to run on his contract in Naples, meaning that his Italian side are not in a strong position to negotiate a transfer fee.
Koulibaly featured on 27 occasions in Serie A last season, contributing three goals and three assists, while he made seven appearances in the Europa League, as Napoli reached the round of 16.
The centre-back has made 317 appearances for Napoli since arriving from Genk in 2014, contributing 14 goals and eight assists in the process, and he was thought to be valued by his club at £90m last summer.
Clement Lenglet, Samuel Umtiti and Oscar Mingueza are all preparing to leave Barcelona in the current transfer window, with all three struggling for regular action last term.
Eric Garcia enjoyed a productive first season at Camp Nou, though, while Ronald Araujo recently signed a new long-term contract, ending the speculation surrounding his future.
Gerard Pique was also again an important player for Barcelona last term, making 39 appearances in all competitions, and he still has two years left to run on his contract.
Barcelona still have financial problems, but the club are looking to complete a move for Bayern Munich forward Robert Lewandowski during this summer's transfer window.
Meanwhile, the Catalan outfit, who finished second in La Liga last term, have also allegedly agreed personal terms with Chelsea defender Marcos Alonso.