Victor Osimhen wants a £103.8million (€120m) release clause inserted into a new Napoli contract.

The Nigeria international, 24, scored 31 goals for Napoli last season, including 26 in the league. That helped the Italian giants lift their first Serie A title in 33 years and left several top European clubs, such as Manchester United, keen on signing Osimhen.

It's believed Osimhen is willing to sign a new contract, as Napoli president Aurelio De Laurentiis is refusing to sell him this summer. Yet the striker wants a release clause inserted into his new deal to allow him to fulfil his "dream" of playing in the Premier League.

Osimhen has just two years left on his existing deal and Napoli don't want to risk losing him on the cheap in a year's time.

As reported by Sky in Italy, contract talks between Osimhen's agent Roberto Calenda and De Laurentiis are progressing. Yet the two parties are struggling to agree on the release clause.

That's because Napoli want his release clause to be set far higher, at £173million (€200m) €200m. That figure would effectively render the clause a moot point as top clubs won't go near it. The Serie A champions don't want to lose Osimhen for anything other than a profit, having paid Lille around £70m for his services three years ago.

If Napoli agree to a £103.8m release clause and a Premier League club hits it, then Napoli will have no choice, despite a defiant De Laurentiis, speaking in May after Napoli's Serie A triumph, declaring: "I will not sell Victor Osimhen this summer, no way!"

Victor Osimhen is a transfer target for Manchester United (
Image:
Getty Images)

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Yet the player's "dream" is to play in the Premier League, as he admitted in March. "I think playing in one of the top five leagues in the world is an amazing feeling for me," the former Wolfsburg striker told Sky Sports.

"A lot of people worldwide consider the Premier League as the best and the strongest league, but now I'm in one of the best leagues in the world which is the Italian Serie A.

"I'm working so hard to make sure that I achieve my dream of playing in the Premier League some day, but like I said, it's a process and I just want to keep on this momentum and continue to do well."

Chelsea have previously been linked with Osimhen, but it's Man Utd who are most in need of a striker. Cristiano Ronaldo left Old Trafford last November and was temporarily replaced by Wout Weghorst, but he's since returned to parent club Burnley.

Erik ten Hag is interested in signing Rasmus Hojlund from Atalanta, but the Denmark international scored just nine Serie A goals last season and could take a while to become one of Europe's best strikers. In comparison, Osimhen is already a prolific superstar.

However, with Atalanta far more willing to part with the Dane, and at a much lower cost, that deal looks increasingly likely to be completed this summer.