Chelsea have reportedly cooled their interest in Napoli centre-forward Victor Osimhen, with the Blues accepting that it will be difficult to sign the Nigerian this summer.
The 24-year-old's future is currently the subject of much speculation, with a number of leading clubs in world football said to be keen to sign him in the upcoming market.
Chelsea have been heavily linked with Osimhen, while Manchester United, Bayern Munich and Paris Saint-Germain are also said to be showing an interest in his services.
The Blues are expected to sign a new centre-forward this summer, with incoming head coach Mauricio Pochettino viewing it as a priority position to improve.
However, according to Football Insider, Chelsea currently view a move for Osimhen as difficult, and the club have therefore cooled their interest in the Nigeria international.
The London outfit will be unable to offer Champions League football to potential new signings for next season, with a difficult campaign leaving them down in 11th position in the Premier League table.
Napoli president Aurelio De Laurentiis recently insisted that Osimhen would not be leaving the Italian club this summer under any circumstances.
However, a recent report claimed that offers in the region of €160m (£139.7m) would be seriously considered by the 2022-23 Serie A champions.
Osimhen has been in excellent form for Napoli during the 2022-23 campaign, scoring 28 goals and registering five assists in 36 appearances in all competitions.
The forward still has another three years left to run on his deal in Naples, meanwhile, having penned a five-year contract upon his arrival from Lille in September 2020.
Chelsea have a decision to make when it comes to Romelu Lukaku's future, as the Belgium international will return to the club this summer following a loan spell at Inter Milan.
No player has managed double figures for the Blues this season in terms of goals, with Kai Havertz and Raheem Sterling the joint-leading goalscorers on nine.
Pierre-Emerick Aubameyang is set to leave Chelsea at the end of the campaign, while a number of other first-team players will depart, with Pochettino said to be determined to trim the squad.
The capital giants will end what has been a disappointing Premier League season with matches against Manchester City, Manchester United and Newcastle United.
