Chelsea are reportedly planning to trigger the £112m release clause in Victor Osimhen's new contract at Napoli.
Osimhen is understood to have reached an agreement in principle with Napoli to extend his contract until June 2026, with club president Aurelio De Laurentiis claiming earlier this month that the striker is "about to sign" his new deal.
The 24-year-old's extension would seemingly end any prospects of a possible January departure from the Serie A club, but it is thought that a summer transfer could still be on the cards.
Chelsea are one of several top European clubs who have been credited with an interest in Osimhen as Mauricio Pochettino continues his hunt for a new centre-forward.
According to the Evening Standard, Chelsea are relaxed about the release clause inserted in Osimhen's new deal, as they are encouraged that the Nigeria international is open to a move to Stamford Bridge.
Osimhen is believed to be intrigued by the prospect of following in the footsteps of one of his football idols Didier Drogba, who cemented legendary status at Chelsea across two spells between 2004 and 2012, and 2014 and 2015.
A recent report claims that Osimhen would prefer to join Chelsea over the likes of Arsenal and Tottenham Hotspur, while the striker confirmed last month that he rejected a big-money move to Saudi Arabia in favour of staying in Europe.
Napoli are said to have already begun the process of drawing up a list of replacements for Osimhen ahead of next summer, as they expect that a host of top European clubs will be prepared to meet the striker's release clause.
Although Chelsea forked out around £400m on new players last summer, Pochettino's first transfer window as manager, co-owner Todd Boehly and Clearlake Capital are believed to be confident that they can continue to splash the cash and avoid breaching Financial Fair Play rules.
It is understood that Chelsea are still contemplating whether to recruit a new striker in January as they draw up their plans for the winter window, with the likes of Brentford's Ivan Toney, Sporting Lisbon's Viktor Gyokeres, Copenhagen's Roony Bardghji and Club Brugge's Antonio Nusa all on their radar.
Osimhen is thought to be Chelsea's primary striker target, though, and they are prepared to pay whatever it takes to lure Napoli's star man to Stamford Bridge, even if it means breaking their wage structure by offering him in excess of £100,000 per week.
Despite signing Nicolas Jackson for around £32m last summer as well as Christopher Nkunku – who is yet to make his debut due to injury – for in excess of £50m, Pochettino is keen for the Blues to spend big on a new prolific target-man with a physical presence, with Osimhen believed to be high on his wishlist.
Osimhen has established himself as one of Europe's most lethal strikers since joining Napoli from Lille in 2020, scoring 66 goals in 116 appearances across all competitions.
The 2023 African Footballer of the Year scored 26 goals in 32 Serie A games last season to win the Golden Boot and help Napoli clinch their first Scudetto title for 33 years.
Osimhen has suffered with a hamstring injury this term, but he has still managed to chip in with seven goals in 15 games across all tournaments, with Napoli sitting sixth in the Italian top flight – 14 points behind Juventus at the top – and through to the Champions League last 16 courtesy of a second-placed finish in Group C.
