The Red Devils are in hot pursuit of the defender and reports this week have suggested they are within touching distance of landing him.
And any move could have the knock-on effect of giving Arsenal a boost to their transfer kitty.
This is because Napoli are likely to go into the market to sign a replacement and they have been linked to a player Gunners fans will know well.
The Italian side are believed to be poised to sign Dinos Mavropanos, who was at Arsenal for four years.
But when he left in 2022 for Stuttgart, wily Arsenal negotiators added a sell-on clause into his contract, according to Londonworld.
This means that Arsenal could made a tidy profit from any sale that Stuttgart make.
Mavropanos only made eight appearances in all competitions for the Gunners during his entire time at the club.
He has already surpassed that total since joining Stuttgart permanently, having spent the previous two seasons on loan at the club.
The German side sit second-bottom of the Bundesliga table with just two games to save themselves from relegation.
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In contrast Napoli have been flying all season and won Serie A at a canter.
They will now be gearing up for a summer of trying to hang onto their biggest stars.
Along with Kim, the likes of Victor Osimhen and Khvicha Kvaratskhelia have been linked away from Gil Azzurri.
Kim has appeared in all but two of Napoli’s league games this season and the 26-year-old has been outstanding since signing last summer.