The Napoli star has been in sensational form this season, scoring 16 goals from 17 Serie A games to boost his side’s chances of winning the Scudetto. However, a possible move to the Premier League could be on the cards come the end of the season.
Manchester United bolstered their attack with the signing of Wout Weghorst last month, with the striker joining on loan from Burnley until the end of the season.
However, regardless of how the Netherlands international fares between now and the end of the season, Erik ten Hag wants a new No 9.
United are likely to offload Anthony Martial at the end of the campaign, while uncertainty also surrounds the future of Mason Greenwood.
Meanwhile, reports said the Red Devils are prepared to may a massive £107m to land Osimhen at the end of the season.
The Nigeria international has been in outstanding form this season, with his goals propelling Napoli to the top of the Serie A table.