Napoli have made Manchester United’s Argentine prodigy Alejandro Garnacho their top target to replace Khvicha Kvaratskhelia, who is on the verge of completing a £59million move to Paris Saint-Germain.

The Serie A leaders value Garnacho, 20, at about £45million, whereas United are reluctant to sell their academy graduate and would demand a fee of about £70million.

United are open to offers for their academy graduates, such as Garnacho and Kobbie Mainoo, to aid their financial situation. The club’s finances are tight and both players would represent pure profit when it comes to the Premier League’s Profitability and Sustainability Rules if they were sold.

Georgia international Kvaratskhelia, 23, is set to have a medical in Paris on Friday before signing a 4½-year deal with the French champions.

The winger has been one of Napoli’s star players over the past three seasons, including in their run to a first league title in 33 years in 2023, and his departure is a big blow to the club.