Manchester United and Paris Saint-Germain are now the front runners for the coveted signature of Victor Osimhen, according to The Independent.
Chelsea and Arsenal have also been linked with the Nigeria international.
The Independent has now reported that United and PSG are now in the best position to sign the Napoli striker.
Manchester United have more money to spend with the coming of Sir Jim Ratcliffe as a co-owner at the club.
PSG on the other hand are targeting the striker as a replacement for Frenchman Kylian Mbappe, who is set to leave the club in the summer.
Osimhen has a release clause of around $120m to $130m in his contract.
He has scored 13 goals and provided four assists across all competitions this season.
