The 22-year-old has established himself as a key player for Napoli since joining from Dinamo Batumi in the summer of 2022, and he is widely regarded as one of brightest prospects in Europe.
Kvaratskhelia excelled in his debut campaign for Napoli, scoring 14 goals and registering 17 assists in 43 appearances across all tournaments as the Italian side won the Serie A title for the first time in 33 years.
The Georgia international has since contributed with three goals and five assists in 15 games this season, and has unsurprisingly attracted interest from a number of top clubs across Europe.
A recent report claims that Man United and Man City were two of four Premier League clubs, along with Chelsea and Newcastle United, who scouted Kvaratskhelia during Georgia's Euro 2024 qualifier against Spain last Sunday.
The winger cancelled out an early Spain opener by netting his 15th international goal for Georgia, before two second-half goals helped La Roja claim a 3-1 home victory.
Barcelona, Real Madrid, Bayern Munich and Paris Saint-Germain have also been credited with an interest in Kvaratskhelia, who is under contract at Napoli until the summer of 2027.
However, Calciomercato claims that Napoli are in no rush to part ways with Kvaratskhelia and it would take an off of at least €100m (£87m) for club president Aurelio De Laurentiis to consider a possible sale.
The report adds that Napoli are currently in talks with Kvaratskhelia over a 12-month contract extension which could include a release clause valued significantly higher than the winger's current asking price.
Man United's alleged interest in Kvaratskhelia comes at a time when out-of-favour winger Jadon Sancho continues to be linked with a January exit from Old Trafford following his well-documented fallout with manager Erik ten Hag.
The Red Devils' transfer plans in the winter window allegedly hinge on whether the 23-year-old departs the club, with Borussia Dortmund, Juventus and Barcelona all believed to be interested in his services.
Man City, meanwhile, could look to recruit a new attack-minded player next summer if they agree to part ways with Bernardo Silva, who recently reiterated his desire to return to boyhood club Benfica before he retires.
As well as Kvaratskhelia, both the Citizens and Man United have also been linked with Bayern Munich winger Leroy Sane, who has been tipped to leave the Allianz Arena amid uncertainty surrounding his contract situation.