Napoli will demand the full £113million release clause in any sale for Chelsea target Victor Osimhen this summer.
Chelsea are searching for a new striker, and Osimhen is among the prime candidates being considered.
Aurelio De Laurentiis, Napoli's president, admitted yesterday he "cannot stop" the Nigerian from leaving, but he is regarded as one of the toughest negotiators and will not accept even £1m less than the full clause agreed in a contract signed in December.
Chelsea will find it challenging to spend such a sum, especially if they fail to qualify for Europe for the second consecutive season, with a centre-back and left-back also being targeted.
The Premier League's Profit and Sustainability rules will force Chelsea to tread carefully but claims they must sell £100m worth of players by June 30 to avoid PSR sanctions have been denied. This is despite registering a post-June 30 loss of more than £200m in the club's previous accounts — from June to June of the 2021/22 season — with allowable losses of up to £105m over a three-year period to keep within PSR rules.
Player sales should be able to fulfil any shortfall to sign a striker, which is Chelsea's top priority after poor finishing again proved costly in the Carabao Cup final defeat.
Paris Saint-Germain and Arsenal could compete for Osimhen's signature.
Arsenal are weighing up a variety of attackers as they continue their title charge, but PSG seem fully committed to challenging Chelsea. The French giants see Osimhen as a replacement for Kylian Mbappe, who is joining Real Madrid.
They wanted to keep Mbappe but will now save roughly €200m (£171m) by getting the highest-paid player in Europe off their books.
PSG have beaten Chelsea to several players in recent seasons, including Achraf Hakimi and Manuel Ugarte, partly due to their ability to offer higher wages.
Chelsea have alternative attacking targets, with Brentford's Ivan Toney and Brighton's Evan Ferguson also admired.
Former Blues midfielder Mikel John Obi, who knows Osimhen, is trying to convince the 25-year-old to join Chelsea to emulate his idol Didier Drogba. "I keep sending him text messages, calling him and making sure he joins Chelsea," Mikel said.
"I know he loves Chelsea, but other clubs want to sign him. Didier [Drogba] is also speaking to him, and we've been telling him why we love the club.
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"It's a huge transfer fee, but it would be fantastic if we could get him. You saw in the [Carabao Cup] final we lack someone who can finish and score goals, like Erling Haaland. I believe there will be talks at the end of the season, and I hope he joins Chelsea."
