Manchester City have reportedly had a €55m (£50m) offer for Sevilla defender Jules Kounde turned down.
A recent report claimed that City were preparing to switch their attention to Kounde, though, with Napoli failing to budge on their asking price for Koulibaly.
According to Marca, the Citizens approached Sevilla with a €55m (£50m) offer for the 21-year-old, but the bid was rejected as the Spanish side are not prepared to sell for under his €90m (£82.5m) release clause.
Kounde only joined Sevilla from Bordeaux last summer and made 40 appearances during his first season at the club, contributing two goals and one assist in the process.
City will open their 2020-21 Premier League season away to Wolverhampton Wanderers on Monday.