Real Madrid are reportedly considering using Isco as a makeweight in any offer for Napoli centre-back Kalidou Koulibaly.
Manager Zinedine Zidane is understood to have made defensive reinforcements one of his priorities for the upcoming transfer windows after Madrid failed to keep a clean sheet in their opening five games of the season.
Los Blancos currently boast Sergio Ramos, Raphael Varane, Eder Militao and Nacho as centre-back options, but Zidane reportedly wants another commanding presence in defence and has identified Koulibaly as his ideal target.
Napoli would demand a world-record fee of more than €100m (£88.5m) before they consider selling their star man, significantly more than Manchester United paid for Harry Maguire this summer.
Such a figure is unrealistic for Madrid following their summer expenditure, but reports in Spain claim that they are hopeful of lessening the financial impact by including Isco in the deal.
The Spanish international is seemingly behind the likes of Gareth Bale, James Rodriguez, Eden Hazard, Lucas Vazquez, Vinicius Junior and Rodrygo Goes in the pecking order at the Bernabeu, being handed just 83 minutes of La Liga action so far this season.
Madrid are therefore increasingly open to the idea of losing Isco and are reportedly willing to offer €60m (£53.1m) plus the midfielder for Koulibaly.
Real are also considering selling Isco in a straight cash deal as they look to raise funds ahead of rumoured moves for the likes of Paul Pogba, Kylian Mbappe and Neymar next summer.
