Such news like Chelsea will make an offer for Osimhen in January has been refuted. However it was already meaningless honestly. Because they already have Nkunku even though he is injured. When he recovers they would go on with him and then decide whether there is a need for another striker. But of course we don't know when Nkunku will recover for now.

I think Chelsea should sign a better goalkeeper rather than signing a striker now. I don't like Robert Sanchez now. He isn't a player who is at Chelsea's level at the moment. Kepa is also not coming back at least until the end of the season and I doubt his future at Chelsea later as well.
Chelsea didn't really need osimhen at this moment and i think chelsea needs pochettino to give time for nkuku caused by he has not ever played even a single game in the premier league. It's time for him to play with all of his skills.
I think that this is also the main reason why chelsea shall not try to approach osimhen even though this guy was also favoring chelsea when he was still young. It's a sense reason for the club not try to pick him.
His price is also become a sense reason why chelsea shall not waste a lot of resources just try to pick him from napoli. It's caused by napoli will not be pricing him so cheap. Napoli will in demand a lot of money from selling him.
That's why chelsea can also try to search for an alternative striker. This is going to help the club a lot but nkuku can also play as attacking midfielder as well.