Osimhen, who earns £325,000 per week at Napoli, making him the highest earner in Serie A, signed a new contract with the club in December that includes a €130m release clause, which none of his suitors is willing to trigger.
Paris Saint-Germain, considered the most serious suitors, have not offered more than €100m for the Nigerian international.
Chelsea had considered including him in a deal involving Romelu Lukaku, but the striker has blatantly refused a loan move.
According to transfer expert Fabrizio Romano, Osimhen is also refusing to take a pay cut to facilitate a move to Chelsea.
“Forget about Victor Osimhen taking a pay cut; he won’t reduce his salary. This will be a deal I think will go down to the final week of the window,” Romano stated.