The Blues have been pursuing the signature of the Nigeria international all summer but were initially rebuffed by the 2022-23 Serie A champions, who insisted that his £113m release clause was to be paid in full.
Chelsea could not justify forking out such a fee while splashing the cash on numerous other players, but the arrival of Antonio Conte in Naples reignited hope that a deal could be done.
The former Chelsea boss is determined to reunite with Romelu Lukaku following their successful relationship at Inter Milan, leading to suggestions that the Belgian and Osimhen could move in opposite directions as part of the same transaction.
Last week, it was claimed that the two clubs were close to reaching an agreement on a sensational three-player deal, which would see Osimhen join Chelsea in exchange for Lukaku, young midfielder Cesare Casadei and £38m.
Osimhen 'prepared to wait' for Paris Saint-Germain move
Osimhen was believed to be keen to test himself in the Premier League after making a name for himself in Serie A with Napoli and in Ligue 1 with Lille, whose rivals Paris Saint-Germain were formerly thought to be Chelsea's main contenders.
However, according to journalist Florian Plettenberg - via The Sun - Osimhen instead has his heart set on joining the French champions, who could now reignite their interest due to a serious injury to one of their strikers.
Despite waving goodbye to Kylian Mbappe earlier this summer, PSG were supposedly happy with Goncalo Ramos and Randal Kolo Muani as their central options and therefore cooled their interest in Osimhen.
Ramos was given the nod up front for Les Parisiens' opening Ligue 1 game with Le Havre on Friday, but the Portugal international sustained a severe ankle sprain inside just 20 minutes and will be out for around three months following surgery.
PSG are therefore expected to rekindle their search for a new striker before the transfer window closes, and Osimhen is apparently prepared to wait until the 'eleventh hour' to seal his dream move to Paris.
Napoli should be open to a part-exchange deal given Osimhen's well-documented desire to leave, but PSG may need to stump up around €100m (£85.2m) in straight cash to sign the Nigerian, who is under contract for another two seasons.
Osimhen has amassed 76 goals and 18 assists in 133 matches for Napoli in all competitions, but he has been frozen out of the squad on account of his desire to leave this summer.
What Osimhen alternatives can Chelsea target?
Ramos's injury spells bad news for Chelsea's pursuit of Osimhen if PSG are to relentlessly pursue a new striker, although a handful of alternatives could be signed for a cut-price fee.
Lille striker Jonathan David - who succeeded Osimhen at the Stade Pierre-Mauroy - is among them, and a fee of £25m to £30m could be enough to sign the Canada international, who is out of contract in 2025.
Feyenoord's Santiago Gimenez and Brentford's Ivan Toney have also been linked with moves to Chelsea, who were close to signing Atletico Madrid's Samu Omorodion before a deal collapsed over a contract dispute.