Dybala has struggled for form in Serie A this season after the arrival of Cristiano Ronaldo at Juve last summer, only managing four goals in 18 league appearances this term.
The Argentine was also recently involved in a rift with Massimo Allegri after leaving the dugout before the final whistle when it became clear he would remain an unused substitute in a match against Parma at the beginning of February.
That controversy and lack of regular match action from the start of games has been even more disappointing considering Dybala managed 26 goals in all competitions for the Bianconeri in 2017-18.
And speaking to Radio Kiss Kiss, Cobolli Gigli said: "I think Dybala needs a new experience and Napoli would be good for him. Ancelotti can be the right solution for him. It would be ideal for his career. However, Dybala would cost around €130 million but if I were Juve I'd do anything to sign Koulibaly."
Juventus face Napoli on Sunday in a clash between Serie A's top-two teams.
Koulibaly has been linked with a move away from Carlo Ancelotti's side for a number of months, with Manchester United previously looking to lure him to Old Trafford in the summer.
Dybala, meanwhile, has also been linked with a transfer to the Red Devils as well as Real Madrid.
Real are looking to reinforce their attacking options after the departure of Ronaldo last year, and with Gareth Bale and Marco Asensio having suffered injury troubles this term.
Should he leave this summer, Dybala would bring a four-year stint with Juve to an end – the forward having signed from Palermo in 2015.