The Blues have been busy this summer since the arrival of new manager Enzo Maresca at the club.
They have signed Kiernan Dewsbury-Hall, Tosin Adarabioyo and Marc Guiu among other players and they plan to continue their business.
A new striker is needed at the club after they suffered the issue of scoring goals last season.
Maresca and the Chelsea hierarchy are determined to solve the issues facing their squad but they would need Osimhen to change his stance regarding the move.
The Nigerian attacker has a massive release clause in his contract with the Serie A side.
With no side looking to meet that clause, including Chelsea, a loan move is being considered by the Premier League giants.
However, the striker is not interested in a loan move away from the club and will only consider a permanent exit from the Serie A giants.
According to transfer specialist Fabrizio Romano, Osimhen’s potential move to Stamford Bridge could take some time.