Premier League clubs, Arsenal, Manchester United and Newcastle United are also reportedly interested in the striker.
German champions, Bayern Munich have tabled a €120m bid to acquire Nigerians striker, Victor Osimhen from Napoli.
This is according to Corriere dello Sport.
The report revealed that the Bavarians see the 23-year-old Nigerian as an ideal replacement for Robert Lewandowski, who is on the verge of departing the Allianz Arena this summer.
Osimhen has made a big impression at Napoli since his arrival two years ago from Ligue 1 outfit, Lille. The Nigerian has netted 24 times and provided eight assists in 51 league appearances for the Partenopei.
Premier League clubs, Arsenal, Manchester United and Newcastle United are also reportedly interested in the striker.