The Napoli defender is rated as one of the best defenders in Europe and has a long list of clubs showing interest in him.
It was believed that the 28-year-old would cost an huge amount of money but the coronavirus pandemic will likely have a huge impact on the summer transfer window.
Among the clubs linked with Koulibaly are Manchester United and Manchester City as well as current Premier League leaders Liverpool.
Despite this, De Laurentiis addressed a transfer for the Senegalese international in trademark fashion.
“If City or United or PSG with €100 million (£90 million) showed up, I would think about it [selling Koulibaly] and it is probable that they [the player] would leave, always if their will was to leave,” the 71-year-old told Corriere dello Sport.
“I don’t even consider an offer of €60 million (£55 million). I am solid, if I wanted to win the Scudetto at any cost today I would find myself with three, four hundred million debts.
“I look around and see companies at €500, €600 million, less a billion. I don’t owe anyone a s**t.”
Napoli sporting director Cristiano Giuntoli also recently stated:
“Kalidou is a great player, who still has a long contract with us.
“If we were to sell, the club could ask for a large sum. A player like this cannot change his value even in a crisis, so we are not moving our valuation.”