For the past eight seasons, Robert Lewandowski has spearheaded the Bayern attack, scoring a total of 344 goals in all competitions since 2014.
However, the legendary frontman has stated on more than one occasion that he wishes to depart the Allianz Arena during the summer window.
As it stands, Bayern officials are insisting that they expect the Poland international to see out the final year of his contract before leaving on a free transfer.
Nevertheless, with Barcelona prepared to pay a sizeable fee for the veteran, a exit before the end of August remains a realistic possibility.
Should the 33-year-old leave the Bundesliga champions for La Liga, Bayern would need to find a replacement in a bid to remain as challengers for the Champions League.
According to Corriere dello Sport, Osimhen is very much on their radar, albeit for a price which will be significantly higher than they would receive for Lewandowski.
The report suggests that Napoli would not be prepared to do business for a fee less than €110m (£94.2m), a figure which Bayern are unlikely to meet with Sadio Mane having already arrived at the club.
Osimhen has spent the last two seasons in Naples, contributing 24 goals from 51 appearances in Serie A, and three years still remain on his contract.
However, the 23-year-old has also been frequently linked with a move to either the Premier League or Spain's top flight, the player himself commenting on that speculation as recently as last month.
As quoted by Calciomercato, Osimhen said: "I know there are many people that would like me in Spain or England, but I don't think it's the right time to talk about it now that I'm with the national team. I always go out on the pitch to do my best both with the national team and with my club.
"I don't know my future, I know anything can happen, but now I just want to go on holiday with my family, clear my head and recharge my batteries. Then we'll take care of everything else."