Chelsea want rid of Lukaku after making him available for transfer but have yet to find a club that are willing to match their asking price of £37million.
Napoli are the most interested in the Belgian, who could reunite with former coach Antonio Conte.
The two helped Inter Milan to Serie A glory in 2021 and Conte has made him his top target but it will depend on whether or not Osimhen leaves the club.
And while the Nigeria international has agreed personal terms with Paris Saint-Germain, Napoli are prepared to utilise the striker in talks for Lukaku.
Napoli want to sign Lukaku as soon as possible and are open to discussing a deal that would see Osimhen going the other way.
Chelsea are in the market for a striker but had previously not been interested in paying Osimhen’s release clause, which reportedly stands at £110m.
However, Napoli’s position appears to have softened, and the price could be dramatically reduced if Lukaku is included in the talks.
While no fee has yet to be discussed, it would certainly help Chelsea kill two birds with one stone in terms of landing a top striker and losing Lukaku, who is on £325,000 a week.
One spanner in the works, though, is whether Osimhen wants to move to Stamford Bridge, having already agreed personal terms with PSG where he could replace Kylian Mbappe as the main man after the latter’s move to Real Madrid.
The Nigerian has previously been linked with a Chelsea transfer and has previously hinted that he would be keen on a deal.
Osimhen helped Napoli to Serie A glory in 2023 with 26 goals in 32 league appearances.
Last season, the 25-year-old had a tougher campaign but still managed 17 goals in all competitions with the Blues keen on bolstering their attack.
However, with no Champions League football, Chelsea might not be as attractive a destination as PSG, who harbour ambitions of winning the tournament.
Chelsea have already been active in the transfer window this summer, making six signings.
Kiernan Dewsbury-Hall, Renato Veiga, Marc Guiu, Tosin Adarabioyo, Caleb Wiley and Omari Kellyman have all signed for the Blues.
Meanwhile, six players have also departed the club in Ian Maatsen, Lewis Hall, Omari Hutchinson, Hakim Ziyech, Malang Sarr and Thiago Silva.
