The Blues are considering replacements for Romelu Lukaku after his fallout with manager Thomas Tuchel.
PSG are reportedly interested in signing the Belgian striker this summer in a deal worth £75m.
Should they sell Lukaku, Tuchel would be keen to move for Nigeria international Osimhen.
The 23-year-old would cost around £66m, according to El Nacional.
Osimhen is under contract in Naples until 2025, having joined from Lille for £58.5m in 2020.
He has since scored 19 goals in 44 appearances for Napoli.
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