The striker has been in red-hot form this season, scoring 13 goals in 17 appearances in all competitions for the Partenopei – who lead the way in Serie A and topped their Champions League group.
And the goalscoring exploits of the 24-year-old – who bagged a brace as Napoli thumped Juventus 5-1 last time out – appear to have attracted the attention of a clutch of English clubs.
The Nigeria international's current contract doesn't expire until the end of the 2024/25 season, but he is said to be unwilling to discuss an extension until this summer – perhaps suggesting that he sees his future elsewhere.
Of the three Premier League clubs Osimhen – who joined Napoli from Lille for a club-record fee in 2020 – has been linked with, Man United are most in need of a new centre-forward.
While Arsenal signed Gabriel Jesus last summer and Eddie Nketiah has deputised superbly in his absence, and Newcastle added Alexander Isak to an attacking department already featuring Callum Wilson, United were lacking up front even before Cristiano Ronaldo's departure in November.
United have just signed Wout Weghorst on loan from Burnley for the rest of 2022/23, but the 30-year-old Dutchman is hardly likely to be the long-term solution at Old Trafford.
Osimhen could be exactly that, though – and their fans have already been demanding that they swoop for him.
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In other transfer news, United have been linked with a surprise move for Southampton right-back Kyle Walker-Peters. Meanwhile, they are said to be reluctant to let Scott McTominay leave on loan – amid reported interest from Newcastle.
Away from the transfer front, Erik ten Hag has insisted that United are not thinking about winning the Premier League title – despite Saturday's derby comeback victory over Manchester United.
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