Newcastle United have already seen a €100m bid for Napoli star Victor Osimhen rejected by the Naples club, according to reports in Italy.
Il Corriere dello Sport, via Football Italia, report the Magpies had a bid rejected in a recent transfer window with the 24-year-old Nigerian scoring 25 times in 29 games for Napoli this term.
The Serie A club are flying high at the top of the Italian first division and are in the quarter-finals of the Champions League.
Napoli President Aurelio De Laurentiis is set to offer the striker a new contract, alongside Khvicha Kvaratskhelia, who is also attracting interest after a fine season in Naples.
Reports earlier this year suggested Napoli could seek as much as £150m for Osimhen, who is contracted with the club until 2025.
He first joined the club in 2020 and recently hinted he was open to remaining with Napoli beyond the summer.
He told Il Corriere dello Sport: “Naples gives you completely different sensations compared to any other place.
“When you play there you understand why many players decide to stay there for a long time. In Naples they [the fans] show an incredible love for the players in incredible ways.”
De Laurentiis addressed the futures of both Osimhen and Kvaratskhelia last month, and although he was confident of keeping them at the club, he admitted there are sometimes bid which cannot be turned down.
“I am very good at making contracts, so keeping them here won’t be difficult,” he said.
“However, never say never. Sometimes there are offers you can’t refuse, so you never know. To me, we’ll see them shine for a long time.”
Newcastle will have money to spend this summer but will need to remain wary of Financial Fair Play regulations. Having broken their transfer record to sign Alexander Isak last summer, the Magpies will continue to invest in their squad.
However, if Napoli demand as much as £150m for Osimhen, Newcastle may feel restricted by FFP and seek to invest such eye-watering across a handful of signings compared to just one.