The 23-year-old Nigerian is considered one of the breakout stars of Serie A this season and has scored 16 times in 27 appearances for Napoli in the ongoing campaign.
His performances in Italy have turned heads around Europe and several clubs are believed to be considering snaring him away from the Stadio Diego Armando Maradona in the summer.
There is serious Premier League interest in Osimhen as well and it has been claimed that two clubs have already been in contact with Napoli.
According to Italian outlet Tutto Mercato, Everton and Newcastle have lodged enquiries with Napoli for the Nigerian forward.
Both clubs are in the market for forwards and Osimhen is a name who features on both their shortlists.
While Newcastle are more or less guaranteed to survive and have the funds to do a deal to sign the Napoli forward, the interest from Everton is more complicated.
The Toffees are still in serious danger of relegation and cannot move for players until their Premier League status for next season is secured.
Everton are also expected to be under tight financial limitations in the summer even if they remain a Premier League side.
Newcastle tried to land Osimhen in the January transfer window and are continuing their interest.