Osimhen has had a solid season at Napoli where he has scored 17 times in all competitions in the ongoing campaign.
The forward has been heavily linked with a move to the Premier League and Newcastle, who will look to sign a striker in the summer, have put in an enquiry about him; they were also keen in January.
Napoli want to keep him but are prepared to cash in if they receive an offer north of the €100m figure this summer as it would mean a huge profit on the player.
And according to Italian daily Gazzetta dello Sport, the Nigerian himself has had his head turned about the prospect of being in the Premier League next season.
Osimhen is claimed to be excited about the opportunity of potentially playing for one of the clubs in the Premier League in the upcoming campaign.
The possibility of almost doubling his wages has also played a part in helping to turn his head towards the Premier League.
Napoli do not consider him unsellable and are ready to move him on if their substantial asking price is met.
Arsenal and Manchester United have also been strongly linked with Osimhen.