The Senegal international defender has been one of the most sought-after talents in European football for some time.
Each passing transfer window brings with it a fresh round of rumours regarding his future.
Big-money moves to the Premier League are often mooted, with Manchester rivals United and City said to be keen on landing the proven performer.
Any deal would not come cheap, with Napoli making it clear that they have no intention of parting with their prized asset.
Liverpool, though, are among those who boast the funds to make a move should they wish to do so, and Jacomuzzi claims a centre-half partnership with Virgil van Dijk would be the envy of opponents around the world.
“City? If [Pep] Guardiola makes a decision, they buy.
“Napoli want €130m? In England, there are four teams who can pay that amount.
“Liverpool? They’ve won so much from the Champions League, from the money from the federation and their sponsors that they can buy two Koulibalys.
“It would be a disaster for the others, having to find a way to go through that defence.”
Liverpool are in the market for reinforcements this summer.
They are, however, reluctant to repeat the elaborate spends that have seen them invest heavily in recent windows.
Jurgen Klopp claims to have no intention of sanctioning deals of the kind that would be required to lure Koulibaly from Italy to England.
The German is, though, aware of the need for his Champions League winners to match the ambition being shown by domestic and continental opponents.
The Reds boss has said: “Liverpool is an ambitious club and if we don’t spend as much money as the others we won’t be able to compete.
“Everybody is splashing the cash so we have to do the same.”
It remains to be seen whether Liverpool, having already spent £75 million ($96m) on Van Dijk, will look to spend big again in that area of the field.