LOL Manchester United is one of the teams that targets this player unfortunately they are late to make an offer even though they need a defender. Napoli clearly did not refuse to release this player with 60 Million which means they get more than 3 times what they spent last year that's fresh money

I don't understand why Napoli are willing to release some of the important players including Osimhen who was reportedly targeted by many top clubs
It seems that Napoli don't really care to secure the title next season they are more focused on profits.
Only personal terms has been agreed but there's has been no official bids from both Manchester United and Bayern Munich, both clubs are waiting for July to trigger his release clause and sign him at £52M. He already had person terms with Manchester, and now with Bayern Munich. Maybe they offered him a better deal or maybe it doesn't really matter having personal terms agreed with more than one club and when the time comes he will decide where he wants to go.
The news of Mbappe staying with PSG is undoubtedly the most exciting one. Looks like he is playing a clever game, aware of his desire to leave but also mindful of not letting down his loyal French fans and the PSG community by forcing an early departure. Mbappe is well aware that his contract will expire after the next season, and his club have to let him go as a free agent. Consequently, the pressure is on PSG to sell him this season and making profits. The summer transfer market closing in September, still possibilities to happen anything.
Mbappe does not want to stay anymore at the french capital that's why he told the club management that's he not extending his contract with the club the moment it comes to an end next summer so that they would be forced to sell him this season and realize some money or risk losing him for free next season.