The Serie A champions are resigned to losing the 26-year-old this summer, with United willing to trigger his £43million release clause.

Man Utd are expected to sign Kim this summer Credit: Getty

According to Italian outlet Il Mattino, Kim is already preparing for his move to Old Trafford.

However, he will not be able to join up with the squad straight away.

Because he is a citizen of South Korea, Kim is required to complete compulsory military service.

Under South Korean law, before the age of 28 you must complete 21 months of national service, unless you are exempt.

Kim and Tottenham's Son Heung-min earned their exemption after helping their country win gold at the Asian Games in 2018, subsequently reducing the conscription to just a few weeks of basic training.

Son served his military training in April 2020, but Kim is expected to complete his this month.

The defender will return to his homeland to do so, meaning he will miss the upcoming round of international fixtures.

He is then expected to take a short break before travelling to England.

Kim is set to become one of Erik ten Hag's first signings of the summer.

Chelsea midfielder Mason Mount has also been heavily linked with a move to Old Trafford.

Man Utd have reportedly agreed personal terms with the England international, but they are reluctant to meet Chelsea's asking price of £70m plus add-ons.

Son completed his military service in 2020 Credit: AP