It is evident that Conte does not want to use Osimhen as part of his squad team for next season, Lukakau is most preferable to him but getting Lukaku to play for him is now a big concern as Chelsea are not ready to loan him but sell him off and I see that the price tag on him feel unworthy to Napoli to have him play for them. Also, he’s not that young that will be utilized for a very long time in the club.
For Osimhen, I believe that PSG is the serious team until now to sign him as a replacement for Kylian Mbappe since their choices are limited in my opinion. They could afford his salary and they need him.
For Lukaku, Chelsea wants to sell him, while AC Milan wants him as a loan to replace Oliver Giroud who is moving to US Major League Soccer. Conte is also monitoring the situation and it is all up to Chelsea to get ride of him with the least possible financial damage. The situation will not get clearer any time soon thought.
Any rumors surrounding Osimhen and Chelsea have been dispelled by their respective clubs and you can read more my explanation below.
1) Osimhen, This guy is reported to be a priority target for PSG, but it appears that PSG has lost interest in acquiring Osimhen from PSG due to the absurd prices sought by Napoli for him. This is also a valid reason for PSG to leave him in napoli. There is no need to buy him out from Napoli.
Osimhen isn't as good as some people claim. Osimhen's performance is quite erratic this season.
2) Lukaku, Chelsea has made it obvious that they are no longer willing to allow him go on loan. The Blues will only accept any bid that includes Lukaku as a permanent transfer. Napoli is currently sending an official bid for Lukaku after napoli signing Conte as a new coach.
Acmilan's loan deal for Lukaku was rejected by the Blues. The Blues are looking to sell him for roughly $38 million. The club has no interest to send him to serie a as a loan.
It's caused by lukaku's contract is getting even shorter. The blues demands full cash for him.
https://www.bbc.com/sport/football/articles/cw88d24zvg3o