"Chelsea Discovers Updated Victor Osimhen Valuation Required to Finalize Romelu Lukaku Trade"

Napoli's stance on selling striker Victor Osimhen this summer has somewhat softened, 90min understands, with a potential swap deal involving Chelsea's Romelu Lukaku an option.

Osimhen has been a significant target for Chelsea for several years but, while Napoli are prepared to part ways with the striker, their previous insistence that Osimhen's release clause of £100m-plus needed to be paid contributed to the decision to look at other targets.

Napoli have held talks with Paris Saint-Germain but, with the two sides failing to reach an agreement over a fee, they are now prepared to relax their stance and would be open to a deal which would bring top target Romelu Lukaku over from Chelsea in exchange.

Antonio Conte wants Lukaku to replace Osimhen in his squad and talks over the two strikers swapping places have been held, although sources have confirmed to 90min that Chelsea would still need to pay around £60m in any swap deal.

Napoli are well aware that their negotiating stance has been weakened by a number of events, including public frustration from Osimhen's agent who, like the Nigeria international himself, is believed to have been angered by the club's attempts to replace him without first living up to their promise of sanctioning a departure.

The finances of any move for Osimhen are of concern to Chelsea, who have discussed the possibility of signing the 25-year-old on loan with a buy option despite denials from Osimhen’s agent. Napoli would expect an obligatory purchase clause in any such deal, although Chelsea could explore an option which could become an obligation based on their performance next season. At this stage, no offer has been placed and talks have been more focused around Lukaku for now.

Chelsea are not necessarily the favourites to sign Osimhen, who remains a key target for PSG. The French side likely have the finances to match any deal struck between Chelsea and Napoli, although the Blues' ability to use Lukaku as part of their offer could hand them an advantage.

Lukaku has agreed personal terms with Napoli and is prepared to accept a pay-cut in order to reunite with former Inter boss Conte as he awaits a positive resolution in talks between the two clubs.