Napoli have reportedly made it clear to Manchester United that Victor Osimhen will not be available for transfer during the January transfer window.
The 23-year-old has been in strong form for the Italian giants during the 2022-23 campaign, scoring 10 goals and registering three assists in 14 appearances in all competitions.
Meanwhile, in total, the Nigeria international has scored 38 goals and registered 12 assists for the Blues since making the move from Lille in September 2020.
Man United are believed to view Osimhen as a leading target to replace Cristiano Ronaldo, with the Portuguese's contract at Old Trafford being terminated
The Red Devils are believed to have planned to keep hold of Ronaldo for the remainder of the season before bringing in a replacement during next summer's transfer window.
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However, the club are said to be willing to bring forward their plans to January, with Ronaldo leaving the club due to his recent interview with Piers Morgan on TalkTV.
Osimhen's future has been the subject of much speculation due to his form over the last couple of seasons.
However, according to Italian journalist Fabrizio Romano, Man United have no chance of bringing the Nigerian to the club in the middle of the 2022-23 campaign.
"Napoli insist they won't sell Osimhen or any other player in January. The price tag in the summer was €120m (£103.1m) and nothing happened, now they're doing great in Serie A and Champions League so there are no plans to sell him in January at all," Romano wrote on his column for Caught Offside.
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Osimhen has scored nine goals and registered three assists in 11 Serie A appearances for Napoli this season, with the club currently sitting at the top of the table on 41 points.
Gli Azzurri are eight points clear of second-placed AC Milan and are chasing their first Serie A title since 1990.
Meanwhile, the Nigerian managed one goal in three Champions League appearances, with the club reaching the last-16 stage of the competition, where they will take on Eintracht Frankfurt.
Man United have also been linked with Inter Milan's Lautaro Martinez, Barcelona's Memphis Depay and PSV Eindhoven's Cody Gakpo as potential replacements for Ronaldo.
There is currently a host of speculation surrounding the ownership of the club, with the Glazers signalling that they are prepared to sell the 20-time English champions.
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