Chelsea are reportedly expected to miss out on the summer signing of Napoli forward Victor Osimhen.
The Blues have been continuously linked with the Nigeria international for a number of transfer windows, a consequence of his impressive form in Serie A.
Last season, Osimhen posted 26 goals from just 32 appearances as Napoli ended a wait of in excess of three decades to win another top-flight crown.
However, at a time when Napoli have under-performed domestically this campaign, there has been an acceptance that the 25-year-old will depart Stadio Diego Armando Maradona at the end of the season.
Despite Osimhen penning a new contract at the midway point of 2023-24, his terms being extended until 2026, there is a release clause of at least €120m (£102.9m).
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Chelsea hold long-term interest
For all their extravagant spending under Todd Boehly and Clearlake Capital, Chelsea have still not found a settled option for the centre of their attack.
Although Nicolas Jackson has contributed 10 goals and four assists from 29 Premier League outings, the Senegal international is yet to overly convince he can lead the line in the long term.
Nevertheless, with regards to Osimhen, Chelsea realistically need to secure Champions League or Europa League football in order to convince Osimhen to move to Stamford Bridge.
That is despite the player acknowledging in the past that "his dream" is to play in the Premier League and having hinted that he would be interested in a switch to the West Londoners.
Instead, it appears that Osimhen has made the decision to move to another European giant who have the funds to get a deal over the line.
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Paris Saint-Germain win race for Osimhen?
According to Il Mattino, PSG are now just one step away from completing the transfer of Osimhen having agreed personal terms with the striker.
The report suggests that the only factor holding up the completion of a deal in time for the summer is PSG meeting his release clause, whatever the set value.
With Kylian Mbappe expected to join Real Madrid on a free transfer, PSG's wage bill will be substantially reduced, allocating space for Osimhen to be brought to Parc des Princes.
Osimhen's current focus is trying to deliver some kind of continental football for Napoli next season, with his side currently down in eighth position in the Serie A standings.
Despite failing to hit the heights of the previous campaign, Osimhen still has 15 goals and three assists to his name in Serie A and the Champions League.