Osimhen, 24, is on the radar of several top clubs in Europe after a sensational season in Serie A.
Reports claim PSG, Real Madrid, Manchester United, Liverpool, Newcastle and Chelsea are all keen to get his signature for next season.
The former Lille star has scored 28 goals and provided five assists in 37 appearances across all competitions this season.
The 24-year-old’s current deal ends in the summer of 2025 and club president Aurelio De Laurentiis has placed a price tag of €150m on the Nigerian.
Osimhen, who was signed for €75m plus add-ons from French side Lille in September 2020, has scored 23 goals in 30 Serie A appearances and is in pole position to clinch the Golden Boot Award after guiding Napoli to win their first Scudetto in 33 years.
“What is certain is that he will leave Naples only for a top European club with which he can have the opportunity to play in the top European competition,” a statement from Ilnapolista read.
The report further said Chelsea do not stand a chance of signing the Nigerian goal poacher after failing to qualify for next season’s Champions League football.
“Chelsea, for now, have little chance. We will talk about it at the end of the championship.
“The list of interested clubs is long and articulated, there are PSG and Real and then the English teams. However, these are not all valid options for Osimhen.
“If he were to leave Napoli, and therefore if President De Laurentiis were to accept the indispensable offer of €150m, it would not be for a club not qualified for the Champions League.”