Chelsea have reportedly indicated that they are prepared to pay the €120m (£103.3m) release clause in the contract of Napoli striker Victor Osimhen this summer.
On the back of taking home the Capocannoniere as the top scorer in Napoli's triumphant 2022-23 Serie A season, the Nigeria international was persistently linked with an exit from the Partenopei.
All of Chelsea, Arsenal, Manchester United, Paris Saint-Germain and clubs in Saudi Arabia were considered realistic contenders for Osimhen's signature, but Napoli president Aurelio de Laurentiis was after a nine-figure sum for his star man.
As a result, Osimhen's potential suitors moved on to other targets, and the former Lille man has since signed a new contract in Naples, which runs until the conclusion of the 2025-26 campaign.
However, in order to offer Osimhen an exit route while ensuring his value is protected, Napoli supposedly agreed to insert a release clause into his new deal, which currently stands at €120m (£103.3m).
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According to Il Mattino - via Calcio Napoli 24 - Chelsea have not been put off by Osimhen's renewal and substantial release clause, and the Blues are preparing to trigger that option in the summer transfer window.
Napoli would be powerless to prevent Osimhen entering talks with Mauricio Pochettino's side if the Blues agree to fork out the entirety of his release clause, although the onus would still be on Chelsea to agree personal terms with the 25-year-old.
Chelsea's frontline underwent a major reshuffle in the summer with the acquisitions of Christopher Nkunku and Nicolas Jackson, while the up-and-coming Deivid Washington also arrived from Santos, but Pochettino's desire for another attacking option is no secret.
Nkunku has only four appearances for his new club, having missed a good chunk of the 2023-24 season with a knee injury, and he missed Saturday's 4-0 FA Cup crushing of Preston North End due to a hip issue.
With Jackson also away with Senegal at the Africa Cup of Nations for a number of weeks, Armando Broja led the line against Preston, opening the scoring with a deft header into the bottom corner, but that was just his second goal in 15 games this term.
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Broja's deal at Stamford Bridge runs until the summer of 2028, but he has a history of knee injuries and has been frequently linked with an exit in order to make room for another number nine.
In addition to Osimhen, Chelsea have been targeting a marquee move for Brentford talisman Ivan Toney, who is on the verge of returning from his eight-month betting ban and is also on Arsenal's radar.
However, the Blues have apparently been informed that it will take a whopping £160m to prise Toney away from the Gtech Community Stadium this month, and Thomas Frank has also played down the striker's chances of leaving the club.
Chelsea are also believed to have sent scouts to keep an eye on Girona striker Artem Dovbyk amid the La Liga outfit's sensational start to the season, but club chief Pere Guardiola has rubbished such speculation.
Osimhen has started the 2023-24 season with a respectable eight goals from 18 games in all competitions, and he is currently away with the Nigeria squad preparing for the Africa Cup of Nations.
