The highly-rated Albanian defender has won comparisons to Juventus legend Giorgio Chiellini with his performances this season.
Antonio Conte’s Inter have been pressing for Kumbulla, 20, but Lazio are now reportedly in the lead.
The Biancocelesti had been looking for an experienced defender, with Dejan Lovren (Liverpool) and Sebastian Coates (Sporting) on their list.
However, they have dramatically changed plans and now want a young defender to secure the future.
That has led them to Kumbulla, who Simone Inzaghi wants to work with Francesco Acerbi, Stefan Radu and Luiz Felipe in the Lazio defence.
Lazio’s move for Kumbulla will require a major outlay of €30m, but they hope to bring down the price by including a player in the deal.
Though born in Verona, Kumbulla decided to represent Albania at international level, winning his first cap in October 2019.