The Blues have been continuously linked with the Nigeria international for a number of transfer windows, a consequence of his impressive form in Serie A.
Last season, Osimhen posted 26 goals from just 32 appearances as Napoli ended a wait of in excess of three decades to win another top-flight crown.
However, at a time when Napoli have under-performed domestically this campaign, there has been an acceptance that the 25-year-old will depart Stadio Diego Armando Maradona at the end of the season.
Despite Osimhen penning a new contract at the midway point of 2023-24, his terms being extended until 2026, there is a release clause of at least €120m (£102.86m).
Chelsea hold long-term interestFor all their extravagant spending under Todd Boehly and Clearlake Capital, Chelsea have still not found a settled option for the centre of their attack.
Although Nicolas Jackson has contributed 10 goals and four assists from 29 Premier League outings, the Senegal international is yet to overly convince that he can lead the lead in the long term.
Nevertheless, with regards to Osimhen, Chelsea realistically need to secure Champions League or Europa League football in order to convince Osimhen to move to Stamford Bridge.
That is despite the player acknowledging in the past that «his dream» is to play in the Premier League and having hinted that he would be interested in a switch to the West Londoners.
Instead, it appears that Osimhen has made the decision to move to another European giant who have the funds to get a deal over the line.
Paris Saint-Germain win race for Osimhen?According to Il Mattino, PSG are now just one step away from
Read on sportsmole.co.uk