100 million pounds (~116 million euros) would be a really serious level to start for Chelsea. However even Osimhen's market value is 120 million euros according to Transfermarkt. Besides the sum Napoli are expecting should be at least between 130 and 140 million euros. I don't expect Napoli to lower their expectation.

Chelsea are very rich now and they can surely improve their offer. But this first offer can at least help them see what exactly Napoli chairman asks for Osimhen. By the way paying this high sum of money for Osimhen will bring about some risks as well.

You all know how Lukaku deal turned into a disaster for Chelsea after signing him back from Inter for 113 million euros.