Chelsea have reportedly earmarked Napoli striker Victor Osimhen as their leading attacking target for the summer transfer window.
The Nigeria international has spearheaded the Partenopei's surge to the top of the Serie A standings with a league-high 16 goals - as well as four assists - in 17 top-flight games this season.
Osimhen's efforts have seen Luciano Spalletti's side amass a staggering 56 points from 21 league games in the 2022-23 season, putting them 13 points clear of closest challengers Inter Milan at the summit.
The 24-year-old's goalscoring exploits have unsurprisingly attracted interest from the Premier League, with both Manchester United and Chelsea said to be battling for his services.
According to 90min, the Blues have put Osimhen at the top of their attacking shortlist for the upcoming window as Todd Boehly aims to solve Chelsea's ongoing problems in the number nine spot.
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The former Lille man is under contract until the summer of 2025, and the Serie A leaders are supposedly ready to demand as much as €150m (£132.6m) to sanction a sale.
Neither Chelsea nor Man United have been put off by Napoli's demands, although president Aurelio De Laurentiis recently told Bild that Osimhen was not for sale under any circumstances.
"I can tell you that Osimhen is not for sale. Our players are in demand, but I don't have to sell anyone. We don't have any debts," De Laurentiis said.
The Nigeria international boasts a total of 45 goals and 13 assists from 83 outings for Napoli in all tournaments, and Chelsea are supposedly willing to include Romelu Lukaku as part of the deal.
Lukaku has failed to live up to his price tag since returning to Stamford Bridge for £97.5m in 2021, and he openly admitted that he wanted to return to Inter Milan during an explosive interview with Sky Italia.
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The Belgian's wish was granted on loan, but he is due to return to Stamford Bridge in the summer, and he seemingly does not have a future in West London under Graham Potter.
As well as succeeding Lukaku, Osimhen would also arrive at Chelsea as a replacement for Pierre-Emerick Aubameyang, whose summer switch from Barcelona has not worked out well for either party.
The ex-Barcelona man only has three goals to his name in the 2022-23 season, and he was left out of their Champions League squad for the knockout stages.
Aubameyang, who is out of contract in 2024, is said to be in talks over a move to MLS champions Los Angeles FC, but he could apparently reject the approach as he still feels that he has something to offer at the top level in Europe.
Chelsea reinforced their attack with the signings of Joao Felix, Mykhaylo Mudryk, David Datro Fofana and Noni Madueke in January, as well as Andrey Santos, Enzo Fernandez, Malo Gusto and Benoit Badiashile.
Felix joined from Atletico Madrid on a straight loan with no option or obligation to buy, and the Portugal international has admitted that he is unsure of his future beyond the end of the season.
