Osimhen, who played a crucial role in Napoli’s Serie A title win last season, is set to leave the club at the end of this season.
Napoli president Aurelio de Laurentiis has confirmed the Forward’s departure and stated that he will join any club willing to meet his price.
Although no deal has been finalized, Chelsea appears to be at the forefront of the race for the Nigerian international.
It will be up to interested parties to trigger his release clause, believed to be around £110 million or negotiate a lower fee with Napoli.
Chelsea is considering offering Romelu Lukaku, who they signed for €113 million from Inter in 2022 but is currently on loan to AS Roma, and another unnamed player as part of the deal.
However, Chelsea will need to act decisively as PSG, the Ligue 1 giants, are also keen on securing Osimhen’s services.