Koulibaly, 29, is being linked heavily with a move to Manchester City, while other English clubs also like him.
And although his agent, Fali Ramadani, has told Napoli that City want Koulibaly, it has yet to result in a bid being made.
Speaking to DAZN, Napoli director Cristiano Giuntoli gave an update on Koulibaly’s situation.
“We have not received any real offers [for Koulibaly],” said Giuntoli. “In previous years important offers have arrived, but we are in no rush to make decisions.
“We consider our players important and will discuss the situation with them.”
Napoli want at least €75m for Senegal defender Koulibaly, an amount City would hope to reduce.
Koulibaly is unlikely to agitate for a move and has made it clear recently that he’d happily retire in Naples.