The Blues are currently enduring a mixed campaign under Mauricio Pochettino, losing the EFL Cup final on Sunday and sitting in 11th position in the Premier League standings.
With a testing FA Cup fifth-round tie against Leeds United on Wednesday night with a depleted squad and tired legs, Chelsea are underdogs to earn a return to Europe next season.
From a financial perspective, securing a spot in the Europa League spot could benefit them going forward, yet it would bring Chelsea into a position where they must ensure that they adhere to UEFA's financial rules, as well as the Premier League's.
Despite already needing to balance the books ahead of the June 30 cut-off for the next accounts, the West Londoners continue to be linked with an array of high-profile names.
That includes Napoli striker Osimhen, who president Aurelio De Laurentiis has already confirmed will leave in the summer despite having recently penned a new contract.
If reports are to be believed, Chelsea or any other interested party will be required to spend at least €120m (£102.71m) to win the race for the Nigeria international.
However, according to Football Insider, Chelsea still feel that they may miss out on the acquisition of the 25-year-old.
The report suggests that Chelsea are of the opinion that Osimhen may ultimately choose to sign for a Champions League club, a competition that Chelsea will not participate in next season unless they win the majority of their remaining Premier League games and other results go their way.
Osimhen has already acknowledged that he would like to play in the Premier League and it is believed that a switch to Chelsea is his
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