The 24-year-old has scored 21 times in 26 appearances in all competitions this season and is one of the key reasons why Napoli are dominating Serie A at the moment.
His performances in Serie A have piqued the interest of some of the biggest clubs in Europe and he is expected to be in demand next summer.
Osimhen has been linked with Eddie Howe’s Newcastle, while Manchester United have also been credited with an interest.
And according to Italian broadcaster Rai Sport, the Serie A giants are also preparing for the possibility of him leaving.
It is likely to be hard to extract the Nigerian out of Napoli as they are believed to be asking for a fee of €150m.
However, Napoli do not want to get caught off-guard and are claimed to be looking at potential replacements.
The Serie A giants would want to know who they could sign if Osimhen leaves the club next summer.
Napoli want a real auction for Osimhen if they decided to sell him and are also creating a contingency plan.