The forward’s 23 goals in 28 league appearances have played a massive role in Napoli winning Serie A this season in a dominant fashion.
Napoli president Aurelio De Laurentiis is not interested in selling him but clubs have been circling around Osimhen ahead of the summer transfer window.
Manchester United, Chelsea and Newcastle United have been consistently credited with interest, while it has been recently claimed that Everton are now in the hunt.
However, according to Italian daily Corriere dello Sport, the striker will not be joining a club outside the Champions League.
The Nigerian wants to continue to play in the elite European club competition and the Champions League is a decisive factor.
Osimhen is not interested in joining a club playing outside the Champions League, something which could end Everton’s interest just as it has begun.
Napoli do not want to sell and it could take up to €150m to snare him away from the Serie A giants this summer.