Chelsea are reportedly willing to spend heavily to secure the services of Napoli forward Victor Osimhen this summer.
The Nigeria international has been in excellent form for the Serie A outfit this season, contributing 25 goals in 29 appearances, which has attracted interest from several top European clubs, including Chelsea.
Manchester United and Bayern Munich are also reportedly interested, but the West Londoners are confident of winning the race with their financial resources.
The Blues are said to be prepared to offer £100 million upfront for the Nigerian, with additional performance-based bonuses in the future.
However, it remain uncertain if Partenopei will be swayed by the offer, as they value their frontman at around £132m.
Osimhen has expressed his desire to play in the Premier League, and that dream could materialise next season.