Saudi Pro League side Al Hilal have made a huge €140m (£120m) offer to sign Napoli striker , according to reports.
Osimhen is one of the most sought after strikers in world football and had been linked to both and this summer, but is now being targeted by Al Hilal .
United were not willing to overpay for Nigeria international Osimhen and have now to sign from Atalanta instead.
Chelsea head coach Mauricio Pochettino, meanwhile, despite impressive performances from new recruits Christopher Nkunku and Nicolas Jackson in pre-season.
Napoli are desperate to keep hold of Osimhen .
Osimhen helped Napoli win the Serie A title last season, registering 31 goals across 39 appearances in all competitions in what was a superb campaign.
He is the latest big name player linked with a move to Saudi Arabia, with clubs from the Middle Eastern nation in the midst of a huge summer spending spree.
Al Hilal alone have already signed Kalidou Koulibaly from Chelsea as well as Lazio midfielder Sergej Milinkovic-Savic and Wolves star Ruben Neves.
But Al Hilal are not the only club in the country splashing the cash with many stars making the move to the Saudi Pro League this summer.
Former Liverpool captain Jordan Henderson was recruited by Al Ettifaq, Karim Benzema and N’Golo Kante went to Al Ittihad, Edouard Mendy and Riyad Mahrez were signed by Al Ahli while Marcelo Brozovic has joined Cristiano Ronaldo’s Al Nassr to name just a few.
