Lukaku is set to return to Serie A club, Inter Milan on a season-long loan deal after a difficult campaign last season.
According to the Daily Mail, Osimhen alongside Lille’s Jonathan David and Sassuolo’s Gianluca Scamacca are under discussion at Stamford Bridge.
Osimhen is one of the in demand strikers in Europe at the moment.
Manchester United, Arsenal and Newcastle United are reportedly interested In the 23-year-old.
Osimhen scored 15 goals in 28 league appearances for Napoli last season.