The Blues have been active in the summer transfer window, securing the signatures of Tosin Adarabioyo, Caleb Wiley, Omari Kellyman, Filip Jorgensen, Kiernan Dewsbury-Hall, and Renato Veiga.
They have also bolstered their attacking options with the addition of Spain Under-19 international Marc Guiu from Barcelona, but despite his impressive pre-season performances, Chelsea are keen on acquiring an established forward to compete with Nicolas Jackson.
Chelsea have been heavily linked with a move for Osimhen, who has a significant release clause of around £110m and Napoli president Aurelio De Laurentiis has been firm on his resolve not to accept any offer below that amount.
Recent reports suggested that Napoli and Chelsea were discussing a potential loan move that will see Romelu Lukaku moving in the opposite direction. However, Osimhen’s agent has dismissed any talk of a loan departure.
According to Corriere dello Sport, Osimhen is not excited about the prospect of joining Enzo Maresca’s side, despite the Nigerian’s resolve to leave Diego Maradona Stadium this summer.
Arsenal have previously been linked with the prolific striker, but they are currently focussing on other attacking targets.
Meanwhile, Paris Saint-Germain is considered Chelsea’s main rival for Osimhen’s signature.