Napoli have reportedly put a €160m (£139.7m) valuation on Victor Osimhen ahead of this summer's transfer window.
The 24-year-old has been in excellent form for his Italian club during the 2022-23 campaign, featuring on 35 occasions in all competitions, scoring 28 goals and registering five assists in the process.
Osimhen has played a leading role in Napoli's Serie A success, netting 23 goals in the league this term, while he scored five times in the Champions League, as the Blues reached the quarter-finals.
The Nigeria international made the move to Naples from Lille in September 2020, and he has now represented his current side on 97 occasions, scoring 56 goals and registering 14 assists in the process.
Manchester United continue to be heavily linked with the attacker, while Chelsea, Bayern Munich and Paris Saint-Germain are also said to be keeping a close eye on the situation.
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Napoli president Aurelio De Laurentiis recently insisted that Osimhen would not be leaving the club this summer under any circumstances.
Privately, though, it had been thought that offers in the region of €150m (£131m) would be seriously considered by the Italian giants.
According to Il Mattino, Osimhen's valuation is now €160m (£139.7m), which is likely to price him out of a move away from Luciano Spalletti's side during the upcoming market.
Bayern CEO Oliver Kahn recently hinted that his club would not be prepared to meet Napoli's asking price for the Nigerian during this summer's transfer window.
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Osimhen himself also played down talk of a summer move when he was questioned in the aftermath of Napoli's Serie A title success.
Man United will sign a big-money centre-forward in the upcoming market, with Tottenham Hotspur's Harry Kane still believed to be the club's leading target in the final third of the field.
However, the Red Devils are said to be wary of being pulled into a long transfer saga involving the England captain and could therefore drop their interest to pursue alternative targets.
Benfica's Goncalo Ramos is thought to be firmly on the club's radar, with a recent report claiming that Erik ten Hag's side are lining up a big-money offer.
Marcus Rashford is Man United's leading goalscorer this season with 29, while Bruno Fernandes has 11, but they are the only players to manage double figures for the club in 2022-23.