The Nigeria star, after winning the League and Cup Double while on-loan with Galatasaray last season, rejected a move to Al-Hilal last week after the Saudis agreed to pay his €75m buyout clause.
La Gazzetta dello Sport says the reason behind Osimhen's decision is due to his Premier League ambitions. His priority is to move to England this summer.
Watching developments are United, which are refusing to meet Osimhen's buyout clause. Instead, they intend to include Josh Zirzkee in their proposal.
It's been suggested United would seek to convince Napoli to part with Osimhen by offering Zirzkee and €40m cash in exchange for the Nigerian.
Zirkzee only moved to United a year ago from Bologna.
Related：
Manchester United
Napoli
Galatasaray
Osimhen
Hedcensy
97
Why zirkzee instead of hojlund
foudmoruz
22
This is the Victor we want not Viktor. Swap with Rasmus not Joshua