Talking about the value of Osimhen's clause, there is new news that Osimhen still wants to leave Napoli and with a clause value of around 120 million and PSG could pay him, but reading this source I think that Osimhen seems more interested in accepting offers from premier league clubs.
Napoli will not released Victor Osimhen because he's a top priority for the club and they will do everything to hold him down from making any possible move to other elite clubs. Victor Osimhen is a top player although his value have decreased massively following the shocking down movement of Napoli this season. The value of Osimhen skyrocket to €120 million when he won the scudetto with Napoli but I'm afraid to say that now because Napoli is not in form and Victor doesn't bagged good number of goals.