The Magpies consider Osimhen as the man to turn around their fortunes, as they fight to stay in the Premier League this season.
The Nigerian striker has scored nine goals for Luciano Spalletti’s side this season.
Newcastle are ready to move for him as an option to boost their frontline after they missed out on Fiorentina’s Dusan Vlahovic.
However, Napoli are said to be demanding nothing less than £60 million for the Super Eagles star.
The 23-year-old moved to Italy from Lille in 2020.