Kim Min-Jae and Bayern Munich have reached a personal agreement, although the German club has not yet paid the release clause in his contract with the Serie A winners.
Kim has been closely associated with Manchester United this summer, but it looks that Bayern Munich is currently in the lead to recruit the South Korean center-back.
According to transfer specialist Fabrizio Romano, the player and the Bundesliga club have reached a “total verbal agreement” on a five-year contract that would last until 2028.
Bayern has not yet offered that much for the 26-year-old, and Napoli would not settle for less than €50 million (£43 million).
With Sky Germany suggesting that Bayern are willing to satisfy Napoli’s demands for the defender, it is most likely only a matter of time.
Kim only joined Napoli from Fenerbahce last summer; he had previously played in China and South Korea and had only played one season of football in Turkey.
But during the past 12 months, he has made significant development and has helped Napoli win Serie A and perform well in the Champions League.
Manchester United sought the South Korean international this summer as they searched for a new center-back, but their troubles in the transfer market have continued.