Chelsea are in advanced discussions with Napoli for a season-long loan of Victor Osimhen, according to reports.
The potential deal would see Romelu Lukaku move in the opposite direction.
Chelsea are eager to offload Lukaku, just as Napoli seem to have no more need for Nigeria forward Osimhen.
The Blues have set a transfer fee of £37 million but have yet to find a suitable buyer. Napoli, keen on reuniting Lukaku with former coach Antonio Conte, has emerged as the primary suitor.
Lukaku and Conte previously clinched the Serie A title with Inter Milan in 2021.
The Belgian striker has agreed to a pay cut and a three-year contract with Napoli, contingent on Osimhen’s departure.
However, Chelsea are not inclined to pay Osimhen’s hefty £110 million release clause and are instead negotiating a loan deal with an option to buy.
But Napoli prefers the loan to include an obligation to buy, triggered by Chelsea’s qualification for the Champions League.