Osimhen as said by their president in Dicember is already sold but we dont know to whom.
A reason on why we dont know yet is because it may go to EUA and there the market session will start in 1 week.
Aurelio De Laurentiis did confirm that Osimhen would leave the club this summer, but it seems Osimhen has a release clause that is over £100m, and that is going to be unaffordable for most clubs. I thought Real Madrid would have been interested, but not anymore, they have bought Mbappe, and they cannot spend a huge amount of money on another big player. PSG is another option, and it is likely, they have just lost their star player Mbappe, and Osimhen can be a great addition for their team, he isn't going to be a direct replacement for Mbappe, but it will be a signing that will bolster the team immensely.
With a price tag of over 100 million, there are only a few clubs that can afford Osimhen release clause, PSG is one of those clubs. PSG need for a striker after Mbappe departure requires them to look for a suitable replacement, Osimhen has the potential to fill the hole left by Mbappe. Chelsea and Arsenal actually have an interest in recruiting Osimehen, but their move might disrupt the club financial stability and could potentially violate the FFP, because so far the two elite Premier League clubs have spent quite a lot of money to build squad depth. For Osimhen the Premier League is a great destination, but it is likely that no one is in a position to take a step forward to fulfill Aurelio De Laurentiis demands other than PSG.