Last season is possibility for Victor Osimhen values reach above 150 million euro because his top performed and become Serie A top scorer, but inconsistent performance in this season I doubt any team braves for buying him around 120 million euro although PSG with stable financial seems not interested spend much money for Victor Osimhen get donwtrend performance this season.
Napoli's manager Antonio Conte are welcome for every team interested for signing Osimhen but recently still not any teams have give official bid offer interested with Napoli's central forward. Its make bit difficult position for Antonio Conte because he need much money for signing his interested striker Romelu Lukaku and Chelsea have announce for selling him without any swap option.
If you want to make a big profit in the previous few seasons, the market value for Osimhen reached 150 million euros because of the many requests for him offered by several clubs. But Napoli did not let go even though the incoming offer most likely did not touch that price. Inconsistent performances were affected by injuries and he had problems with the previous coach so that playing time was quite limited and made his individual skills almost invisible last season.
The timing was not right because Osimhen should have been released last season because many clubs wanted him. Now for Osimhen's market price is not as expensive as last season and there have not been any serious offers for him. Conte is not so interested in Osimhen it seems so he gave Osimhen space to leave but there have been no offers from other clubs.