Erik ten Hag is interested in acquiring Napoli goalmachine Victor Osimhen - but Manchester United have made it clear that they will not be meeting the 'crazy' €100million (£86m) price tag that the Italian outfit have slapped on their star striker.
Osimhen is one of the most coveted forwards in Europe following his remarkable goalscoring exploits with Napoli over the past 18 months. The 23-year-old bagged 14 goals in 27 games last year and has already plundered nine goals in 11 matches this term for Luciano Spalletti's side.
A number of Premier League sides were credited with an interest in Osimhen's services in the summer, but United could firm up their interest in the wake of Cristiano Ronaldo's abrupt exit from the club last week.
Ten Hag is a striker short after Ronaldo departed Old Trafford with "immediate effect" less than a week after his explosive interview with Piers Morgan, and a move for Osimhen would fit the bill.
ESPN reported earlier this month that Osimhen had been 'mentioned' as a possible target, however, Sky Sports Germany have outlined that Manchester United would be reluctant to meet Napoli's current valuation of the Nigerian ace.
Napoli are in a strong bargaining position with Osimhen under contract until the summer of 2025. Furthermore, there is no release clause in the forward's deal - meaning the Italian outfit have no real reason to compromise on their current demands.
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A host of attacking players have already been linked with a move to Old Trafford in the wake of Ronaldo's exit from the club. The 37-year-old's position was untenable after he slammed Ten Hag and the Glazer family in an unsanctioned 90-minute interview with Morgan.
Netherlands forward Cody Gakpo has emerged as another candidate to replace Ronaldo after the 23-year-old saw a move to Manchester collapse in the final days of the summer transfer window.
The PSV Eindhoven star has recovered from that disappointment in style by racking up 30 goal contributions in just 24 games for the Dutch giants. Gakpo has also caught the eye at the World Cup, where he's netted twice in as many games for Louis van Gaal's side.
And amid speculation that Manchester United could rekindle their interest in Gakpo once the transfer window reopens in the January, the in-demand forward has refused to rule out moving on from PSV in the New Year.
“I’m focused now on the World Cup," he said at a press conference. "It’s always nice to hear [transfer rumours] but I just focus here and do my best. I don’t get shy about the rumours. But it’s a team sport, it’s not about one person.
"I prefer it to be about the team. It's nice things that people write, but I'm not too concerned with that. Right now I'm busy with the Dutch team. I'll see what happens in the winter. In football, anything is possible."