The £107million-rated striker has been in prolific form this season, racking up 19 goals and four assists in 23 appearances this season.
The Nigerian – along with Man United’s own striker Marcus Rashford – is one of the most promising forwards in world football at the moment, and Napoli will no doubt be attacked from all angles in the summer, Daily Mail reports.
Osimhen is currently leading Napoli on a quest for their first Serie A title in 33 years, and although the 24-year-old remains focused in Italy, he refused to commit his future there.
“When you are doing so well, top clubs around the world are watching, mostly in the top five leagues.
“And to be able to attract interest from these top clubs shows that I am doing great and it gives me the motivation to do even more for myself and my team.
“But I am focused on Napoli right now and they have the final say. I just want to help my team to win matches and win trophies.
“At the end of the season, we will see what is going to happen, but that is not up to me. It is for the club to decide,” Osimhen told ESPN.
Osimhen is currently on track to win the Serie A Golden Boot, with 18 of his 19 goals coming in the league, but the striker insists that he is not concerned about personal accolades.
“Being the highest goal scorer is actually not my main priority. The team comes first before my personal ambition,” he added.
“If I win it, that’s fine but what I want to do is try to win trophies with my team. As long as the team is winning, it doesn’t matter to me who gets the goals or whether I win top scorer or not.”
On Friday, Osimhen notched up his 100th career goal in 197 games a win over Sassuolo, which is faster than Lionel Messi and Cristiano Ronaldo managed to do.
It was the seventh consecutive Serie A he had scored in – something no Napoli player has done since 1995.
Daily Mail gathered that Man United are understood to be launching a £107m summer bid for the 24-year-old, while they are also ready to swoop in for Harry Kane, as Ten Hag looks to fill the No 9 void that was left by Cristiano Ronaldo’s departure in November.
They will face stiff competition from Todd Boehly’s heavy-spending Blues who are also reportedly in the striker.
However, Ten Hag may have the answer he is looking for right in front of him, with red-hot Rashford notching up 16 goals in 17 games since the World Cup. The 25-year-old has recently been deployed as a No 9 – rather than from the flanks – with Wout Weghorst in behind.