The 23-year-old has developed into a star player for the Serie A outfit since joining from Dinamo Batumi in the summer of 2022, scoring 30 goals and providing 28 assists in 103 appearances across all competitions.
Kvaratskhelia was named in the 2022-23 Serie A Team of the Year after contributing with 12 goals and 13 assists in 34 matches to help Napoli win the Scudetto.
The four-time Georgian Player of the Year followed up that impressive campaign by recording 11 goals and eight assists in 34 Serie A games last season, and he has since chipped in with five goals and two assists in 13 Italian top-flight fixtures for Antonio Conte's side this term.
Kvaratskhelia has regularly been linked with a number of top European clubs including Man United, who have allegedly identified the winger as a 'priority' signing during the January transfer window.
The likes of Real Madrid, Barcelona, Paris Saint-Germain, Manchester City, Arsenal and Liverpool have also been credited with an interest in Kvaratskhelia, who dreams of playing for the former according to the player's father.
Man United-linked Kvaratskhelia yet to agree new Napoli deal
According to Italian news outlet SportMediaset, Man United are 'serious' about their pursuit of Kvaratskhelia, as new head coach Ruben Amorim is keen to recruit a wide forward for his new 3-4-3 system at Old Trafford.
The report adds that the Red Devils are 'ready to tempt' Kvaratskhelia with a five-year contract worth €8m (£6.7m) net per season, plus an additional €1m (£830,000) a year in 'easily achievable bonuses'.
Napoli are hoping to renew Kvaratskhelia's contract, which is due to expire in June 2027, but there is currently no agreement between both parties, with club president Aurelio De Laurentiis unwilling to offer the winger more than €6m (£5m) per season, plus add-ons, for financial reasons.
Earlier this month, Napoli sporting director Giovanni Manna commented on the future of Kvaratskhelia, telling reporters: "We want to reward his journey in Napoli. In any case, he has another two years of contract.
"We must find an agreement on every point. We have already spoken about it and if it is not resolved, we will speak again at the end of the season. We have agreed with the player not to distract ourselves from the pitch".
Napoli to sell Kvaratskhelia if new contract is not agreed?
It is understood that if the stalemate between Kvaratskhelia's representatives and De Laurentiis are not resolved by the end of the current campaign, then Napoli would 'enter the mindset' of selling the winger from next summer onwards.
Napoli would initially demand an upfront payment of €100m (£83.5m) for Kvaratskhelia from interested suitors, or a similar amount with performance-related clauses further down the line.
Kvaratskhelia is not the only attack-minded player on Man United's radar, as they have reportedly drawn up a four-man striker shortlist that includes Napoli's Victor Osimhen, who is currently on loan at Galatasaray.
Paris Saint-Germain's Randal Kolo Muani, Eintracht Frankfurt's Omar Marmoush and Bayer Leverkusen's Victor Boniface have also been earmarked as possible transfer targets, while Sporting Lisbon's Viktor Gyokeres continues to be linked with a reunion with Amorim at Old Trafford.