PSG last week deemed him an ideal replacement for want-away striker, Kylian Mbappe.
The pacey France striker has refused to pen new deal even as his contract expires next summer with PSG wanting him to renew his contract or be sold.
The player does not want to renew and prefers to leave next summer free, setting an impasse in the French capital.
Even with limited options available to sell the world cup winner, PSG have made an initial bid of N92.2 billion (€100m) for Osimhen, who was top of Serie A scoring chart last season.
The striker scored 26 goals in Serie A last season and 31 goals in total winning the golden boot award called the Capocannoniere.
Osimhen, who’s contracted in Naples until 2025, would be replaced in Napoli with his former team mate from Lille, Jonathan David if he leaves.
It would make Osimhen the joint second most expensive player in football history after Neymar’s 2017 move from Barcelona to PSG which stands at €222m and Mbappe’s move in 2017 from Monaco to PSG for €145m (+€35m), that’s €180m in total.
The Nigerian who Napoli signed for club record fee of €70 in 2020 is on a €4.5m yearly salary.