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City opted not to bring in a like-for-like replacement when Vincent Kompany departed in 2019, but efforts to find suitable cover are now being stepped up.
The Blues have already invested £40 million ($53m) in Nathan Ake, with the Netherlands international being snapped up from Bournemouth.
He can fill a number of positions for Guardiola, which means another option to slot into the heart of the back four could be sought.
Koulibaly has seen a Premier League move mooted for some time and 2020 may be the year in which he makes his way to England.
City will form part of any transfer scramble, with an ambitious outfit having money to spend.
Napoli have made it clear that they will only do business if their asking price is met, with no discounts being offered amid the financial implications of a coronavirus pandemic.
That may force City to get creative, with it suggested that Zinchenko may be used as a makeweight that helps to sweeten any approach for Koulibaly.
The 23-year-old’s representative admits that could be the case, with Alan Prudnikov telling Radio Marte: “Zinchenko in the Koulibaly negotiation? He is on the radar of Naples, three years ago there were meetings.
“But for this, we have to ask Koulibaly’s agent, of whom we have the utmost respect as well as the Manchester City management.
“What if City called me to include Zinchenko in the negotiation? If it were to do so, we would listen to Napoli’s proposal and try to see what to do.”
Prudnikov revealed in October 2019 that Napoli had expressed interest in his client shortly after a move to England was made, but the promising left-back has gone on to take in 68 appearances for City across four seasons.
He said: “Zinchenko in the past near Napoli? In hindsight, we can say that staying in Manchester City was the right choice.
“We are grateful to Guardiola for the chance he gave the boy to develop and play. Zinchenko renewed last summer with City and is focused on the English club, he wants to win many trophies.
“With Guardiola, he plays at full-back, but he can do at least four roles and today he is focused on City, but in football never say never.