The Nigeria international is attracting interest from the Red Devils ahead of a potential summer move after a standout season in Serie A.
Advertisement
Osimhen has spearheaded the Naples outfit to the top of the table as they look set to win their first Scudetto since 1990.
The 24-year-old has banged in 16 goals in 17 top-flight matches - where he set a new record in Sunday's 3-0 win away at Spezia.
The first of his two goals at the Stadio Alberto Picco saw him head home after leaping an incredible 2.58m in the air where he diverted the ball into an empty net.
Advertisement
In doing so, he set a new Serie A record at the expense of Ronaldo, who he could replace at Old Trafford.
Then-Juventus star Ronaldo jumped 2.56m to score a header at the back post in a victory over Sampdoria in 2019.
But he has been beaten by Osimhen by 2cm as the ex-Lille centre-forward continues to shine.
Advertisement
Advertisement
Osimhen has scored seven goals in his last five Serie A outings - helping his side go 13 points clear of nearest challenges Inter Milan.
But any hopes of United landing the player have been dealt a blow after club president Aurelio de Laurentiis declared he is going nowhere.
Reports have stated that Erik ten Hag has identified him as his top target in a potential £107million move.
Advertisement
Pouring cold water over any possible transfer, De Laurentiis told Sport Bild: "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 debt."
Osimhem himself admitted in December he is no rush to leave Italy as he highlighted his ambitions to win silverware with Napoli.
Advertisement
Speaking to Italian outlet Il Mattino, Osimhen remarked: "It's one of the best clubs in Europe and I want to win here.
"The future is this moment, try to win something relevant in Italy.
"It's hard to think about something better than Napoli, one of the best clubs in Italy, right now I am only focused on this season because we haven't done anything yet.
"We must win something and then we'll see what happens."
Advertisement