Napoli have apparently resigned themselves to losing in-demand striker Victor Osimhen during this summer's transfer window.

The Nigeria international has been a driving force in the Partenopei's surge towards the Serie A title with 21 goals and five assists in 24 top-flight matches this season.

Osimhen also found the back of the net five times in six Champions League contests for Luciano Spalletti's side, who were eliminated by AC Milan in the quarter-finals earlier this week.

Napoli have plateaued domestically too, but with 75 points from 30 matches in the current campaign, the Partenopei are on course to clinch the Scudetto, largely thanks to Osimhen's efforts.

Spalletti's champions-elect are seemingly fighting an uphill battle to keep Osimhen, though, as a host of top European clubs prepare for an intense battle for his signature.

Manchester United and Chelsea are understood to have made the 24-year-old one of their top attacking targets for the summer, while Bayern Munich and Paris Saint-Germain have also been credited with an interest.

Napoli president Aurelio de Laurentiis affirmed earlier this year that Napoli have no reason to sell Osimhen, who remains contracted to the Serie A leaders for another two years.

However, a report from Corriere dello Sport claims that Napoli have conceded defeat in their efforts to keep Osimhen at the club and will not stand in his way of leaving if a compelling offer is tabled.

Napoli are sure to hold out for an extortionate fee to let their star striker leave, though, and interested parties can expect to be quoted at least £100m for his services ahead of the 2023-24 season.

Nevertheless, with nine-figure bids expected to arrive from a number of clubs, Napoli chiefs are already believed to be scouring the market for replacements, one of which is Roma's Tammy Abraham.

Atalanta BC's Rasmus Hojlund and Union SG's Victor Boniface are also understood to be on the radar of the Partenopei, although the former is wanted by Man United as well.

Napoli forked out £66.9m to steal Osimhen away from Lille in 2020, and they can expect to make a healthy profit on the Nigeria international, who could command as much as £150m to move on.

The former Wolfsburg attacker has registered 54 goals and 14 assists in 93 games for Napoli across all competitions, and he sits seven strikes clear of closest challenger Lautaro Martinez (14) in the race for the Serie A Golden Boot.

With all of Man United, Bayern and PSG on course to qualify for the 2023-24 Champions League, Chelsea would seemingly be at an immediate disadvantage in negotiations for Osimhen's signature.

However, the Blues are still said to be optimistic of signing the Nigerian even without the promise of top-flight European football.