The Nigerian forward proved his worth during the 2022/23 season and propelled his side to their first Scudetto since 1990.
Understandably, there is plenty of interest in the striker, with Manchester United and Bayern Munich keen, but it is Chelsea that lead the way.
After scoring just 38 Premier League goals last year, Mauricio Pochettino's men are desperate for an elite forward to lead the line, and Osimhen ticks the boxes.
He scored 31 goals in 39 appearances last season and could be set to dominate world football.
The 24-year-old was born in Lagos, Nigeria and endured a difficult childhood.
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When he was very young, he lost his mother before his father was removed from his job, forcing Osimhen and his siblings out onto the streets to sell items.
But his love of football provided an escape and grew up idolising fellow African forward Didier Drogba.
Speaking to France Football in 2019 about his childhood, Osimhen said: "It was very hard for our family. My brother sold sports newspapers, my sister, oranges in the street, and me, bottled water in Lagos in the middle of the traffic.
"Part of my life has been a struggle to survive. But that's all I am today in the end. It's hard to classify all that but each event has created my personality."
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Whenever he could, Osimhen watched Chelsea and Drogba and began playing football on the streets until Ultimate Strikers Academy snapped him up.
At just 15, he was called up to Nigeria's Under-17s World Cup squad and helped the young Super Eagles win it, scoring ten goals.
Drogba even tweeted about him, which blew his mind.
He said: "I was shocked. I never believed someone like Didier Drogba would tweet those words to a young aspiring striker. It gave me a whole new motivation to succeed."
Top European clubs were interested, but he headed to the Bundesliga to play for Wolfsburg.
The striker admitted this move was financially motivated because he wanted to support his family.
He said: "When I signed in Wolfsburg, I didn't buy anything for myself with my bonus. I immediately bought a house in Lagos for my father.
"I gave money to my brothers and sisters, and today, everyone is okay in their businesses. It makes me happy to know that they have enough to eat."
This move potentially came too early in Osimhen's career as he only made 16 senior appearances, failing to score before being loaned out and then sold to Belgian side RSC Charleroi.
Here he scored 20 goals and attracted the attention of Lille, who splashed out around £20million on the forward.
In his one season with the Ligue 1 club, Osimhen averaged a goal every two games, and again, he was linked with Europe's biggest clubs with Napoli shelling out £65m to secure his signature.
His first two years were a bit of a struggle due to various injuries, but he still managed to score 28 goals in 54 appearances.
But the last campaign was unprecedented as he avoided any serious problems and proved he could score from all angles.
The Nigerian international was hailed as the 'King of Naples' after helping Napoli win Serie A, while the club's owner, Aurelio De Laurentiis, has slapped a whopping £155m price tag on him.
So if Chelsea were to try and bring the striker to west London, they would have to break the Premier League's transfer record of £106.5m, which they paid for Enzo Fernandez earlier this year.
Comparisons have already been made with Drogba and Erling Haaland.
Osimhen isn't quite in Haaland's league of goalscoring, but he is happy to take on the challenge.
Speaking about Haaland, he said: "He is one of the best of his generation so to be compared with him - and considered one of the best strikers in the world - only inspires me to do more."
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Osimhen's early life was tough and he dealt with heartbreak, but the future is incredibly bright.
If Chelsea were to somehow pull this deal off ahead of their rivals, a Premier League title challenge could be on.