The 25-year-old is on the shopping list of a host of top European clubs after impressing during Napoli's title-winning campaign of 2022-23.
Osimhen has carried his good form into this season also, netting 11 goals and providing three assists in 15 Serie A matches, although his side are currently languishing in eighth place in the league standings.
The attacker is also a key member of his national side, representing Nigeria on 28 occasions and recently helping the Super Eagles to the Africa Cup of Nations final last month, when they lost to host nation Ivory Coast.
According to the Evening Standard, Napoli are demanding that any potential suitors for Osimhen pay the full £113m release clause for his services in the summer.
The report claims that the striker will leave Italy at the conclusion of the current term, although his final destination has not been decided yet.
It is understood that Mauricio Pochettino's Chelsea are in the hunt for Osimhen's signature, with the Blues ruing missed chances as they lost the EFL Cup final to Liverpool last weekend.
The West Londoners will be highly reliant on their ability to achieve European football next term in their pursuit of the Nigerian, which could prove a stumbling block.
Pochettino's men are currently occupying 11th position in the Premier League standings, four points behind Roberto De Zerbi's Brighton & Hove Albion in seventh.
The Blues also have an alternative route onto the continental stage in the form of the FA Cup, with the winners of that competition qualifying for the league phase of next season's Europa League.
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