Chelsea are aiming for osimhen according to the Anglo-Saxon press.
The player will certainly leave Napoli and Italy this summer, declared several times by the Napoli's president.
The price will not be less than 100 million, and according to the president's words the player should already have an agreement with an English team.
Not to be a kill joy but if Osimhen were to go to any English side, Chelsea shouldn't be on his list because currently they're a team without a structure and it's like they are failed project. Before Chelsea will come back to the team we know, they need more than a year to to do that. Believe me if Victor Osimhen were to go to Chelsea, he'd just be a shadow of himself, we know of players who are in Chelsea now that were superb in their former clubs but are not really living up to expectations like Nicholas Jackson, Moises Caicedo and Christopher Nkunku ( this one is so injury prone that when he recovers, he'd be of little to no value to the club).
It would be better to set his sights elsewhere to either Liverpool, Man City or Arsenal where his potential will be maximized, even though Chelsea has always been his dream club, I don't think he'd be the guy to change the outcome of the world.
At the moment, Osimhen doesn't need a club that is rebuilding themselves, who aren't consistent, rather he needs a team who are goal oriented since he's still quite young.
You're correct on the Chelsea side having a lot of issues to handle, he can't be their Messiah but if he eventually plays for Chelsea I believe he'd be seen as a players that doesn't have anything to offer like players like Jackson, Caicedo and some other new guys in the squad who ain't playing to their best, this guy V. Osimhen will be a flop of the season and he won't be like the guy we all know in the Serie A, he won't be doing any of those scoring at Chelsea. The blues isn't a bad club but they lack that coordination, no leader in the team and they're just playing to survive and nothing more, no ambition at all. We should know that the take over killed the team honestly and the owner doesn't have any idea on how to run a football club.
I'd advise he either go to Liverpool, Arsenal or Man City like you said because these two teams have come past that rebuilding stage, they're teams that are set for any player to blend in with young and experience players to make the team much stronger but between these 3 teams I'd say the Emirates should be the best destination because they're up for the task ahead with a bright future to help him become better than he is now.