Napoli are working on a contract extension for Osimhen. He has drawn the attention to himself quite much after his amazing performance in the previous season. But as his cost is going to be quite high for the other teams interested in signing him I don't know if any team would make an official offer. Napoli must be asking for at least 130 million euros.
His salary is nothing for a player like him now and this gives Napoli an advantage to convince him for an extension. I assume he would demand a couple of million euros rise in his salary and I would expect Napoli to accept that. As he has 2 years left there Napoli had better secure his future there.
Some rumors say Napoli will release Osimhen for 150 million or some other sources say Napoli wants 180 million, but it is unclear and unconfirmed because usually the media will exaggerate the news a little.
Osimhen is an important player in the Napoli squad, especially when he was a player who contributed a lot to their title win last season. It's only natural that Napoli would want a high price for a player who has played well.
Napoli seem to be between a rock and a hard place, I mean whether they want to sell him or keep him. Because if they sell it, they will benefit from the sale, but they will lose a player who has a bright future. On the other hand, if they keep him then they won't make a profit, but they will still have a very good player in the squad.