Napoli president Aurelio de Laurentiis has dealt Manchester United a blow in their pursuit of striker Victor Osimhen, who is "not for sale" according to the Partenopei chief.
Osimhen is spearheading Napoli's charge to a potential Serie A title this season, scoring a league-high 16 goals and setting up four more in 17 league appearances.
The former Lille man is leading the way in the race for the Capocannoniere, sitting four goals clear of closest challengers Ademola Lookman and Lautaro Martinez in the standings.
Thanks to the 24-year-old's prolific form, Napoli have opened up an unassailable 13-point lead at the top of the Serie A table, having taken a whopping 56 points from their 21 games this season.
Osimhen is still under the same terms he signed at Napoli upon his arrival from Lille in 2020, and his existing contract is due to run out at the end of the 2024-25 campaign.
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Both Manchester United and Chelsea are believed to be battling for the Nigeria international's services, but it has been claimed that Napoli will demand £107m to sanction a sale.
Neither Man United nor Chelsea have been put off by the Partenopei's price tag, but De Laurentiis has insisted that Osimhen will stay put in Naples, and his team have no need to make any sales.
"I can tell you that Osimhen is not for sale. Our players are in demand, but I don't have to sell anyone. We don't have any debts," De Laurentiis told Bild, as quoted by Fabrizio Romano.
Despite the 73-year-old's comments, both Man United and Chelsea will still be expected to move for Osimhen in the summer transfer window, with the Red Devils searching for a permanent successor to Cristiano Ronaldo.
The five-time Ballon d'Or winner's contract was terminated after he launched a scathing attack on the club in an interview with Piers Morgan, which led Man United to sign Wout Weghorst on loan from Burnley.
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Weghorst is highly unlikely to join permanently, though, and Erik ten Hag's side could intensify their pursuit of Tottenham Hotspur's Harry Kane should Napoli stand firm on their Osimhen stance.
Kane's contract at the Tottenham Hotspur Stadium expires at the end of next season, and he refused to rule out a move away from the club after breaking Jimmy Greaves's all-time scoring record against Manchester City.
"Look, I'm just here to perform every game and give my all for the badge so yeah, we'll see what happens," the 29-year-old told Viaplay after scoring his 267th goal for Tottenham.
"I'm concentrated on this season. We've got the FA Cup, we've got the Champions League coming up and we're in a good position in the league to try to push forward so that's what I'm concentrated on."
However, Tottenham will reportedly refuse to sell the England captain to a Premier League rival should he decide against signing a new deal in North London.
