Manchester United have set their eyes on Napoli's striker Victor Osimhen as the Nigerian is seeking a way out of Italy in the coming summer window, reported The Independent.
With a release clause of €110m, Osimhen is poised to emerge as one of the most sought-after forwards in Europe, particularly if his recent surge in form persists.
Following his instrumental role in propelling Napoli to their first Scudetto in over three decades last season, Osimhen attracted continuous interest regarding a potential departure from Serie A.
His tally of 26 league goals earned Osimhen the accolade of Serie A Forward of the Season, while his attacking counterpart Khvicha Kvaratskhelia secured the league's MVP award.
Although he has only scored 13 goals across all competitions so far, recent performances suggest that, under new management, Osimhen could substantially add to that count before the end of the season.
After crucially equalising in their Champions League last-16 first leg against Barcelona, Osimhen also found the net against Cagliari before completing a hat-trick away to Sassuolo.
While the tenures of Rudi Garcia and Walter Mazzarri were disastrous for the champions and saw Osimhen struggle amid injury concerns, Francesco Calzona's arrival has revitalised Napoli.
However, such fine form inevitably attracts attention, with report from The Independent suggesting that Manchester United are among the frontrunners to secure the 25-year-old's signature in the summer.
Paris Saint-Germain are also reportedly interested, particularly given Kylian Mbappe's anticipated departure to Real Madrid.
In previous transfer windows, Chelsea and Arsenal were heavily linked with Osimhen, but the situations at both Manchester United and PSG have intensified their pursuit of a new number nine.
Sir Jim Ratcliffe's acquisition of the footballing aspect of Old Trafford is likely to prompt a squad overhaul at Manchester United, with a focus on recruiting younger talent.
Osimhen is set to return to action for Napoli when they host Torino at the Maradona Stadium in Serie A on Friday.