Napoli are working to strike a swap deal with Chelsea for Victor Osimhen and Romelu Lukaku.

The Serie A club want to sell Osimhen to Chelsea as part of a deal that would see Lukaku head in the other direction to link up with Antonio Conte.

Chelsea want £30million for Lukaku but Napoli have been trying to negotiate a lower fee. Nigeria star Osimhen has long since been a top striker target for Chelsea, but the Blues have been put off by his high price tag.

Napoli chiefs are now looking again at ways to broker a permanent sale of Osimhen to Chelsea after a potential move to Paris Saint-Germain failed to materialise.

Chelsea had been looking at the potential for a season-long loan with an option to buy Osimhen earlier in the window, but that prospect now appears remote.

Osimhen wants the stability of a permanent move and the ability to focus and commit fully to a new long-term cause.

The former Lille striker is understood to remain open to a Chelsea switch, and continues to be urged to make the Stamford Bridge move by two high-profile ex-Blues.

Chelsea’s 2012 Champions League winners Didier Drogba and John Obi Mikel have been in regular contact with Osimhen, trying to twist his arm into moving to west London.

Osimhen’s compatriot Mikel even confirmed as much earlier this week, revealing: “I hope Chelsea fans will finally see him come to the club.

“I'll make sure I send him those texts, making sure Chelsea is his top priority.”

Drogba has regularly acted as a de facto ambassador for Chelsea, retaining great admiration for the club and frequently championing a life in SW6 to transfer targets.

Osimhen scored 26 goals to fire Napoli to the 2022/23 Serie A title and has since been considered at some point by a host of top European clubs.

A release clause in his Napoli contract means any suitor would technically have to shell out north of £100million to seal a permanent deal.

But Napoli’s stance appears to have softened across the course of the summer, amid the realisation that no club is prepared to trigger his release clause.

Lukaku is keen for a reunion with Conte, who drew the best out of the 31-year-old when the pair worked together at Inter Milan.

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Lukaku scored 47 league goals across two seasons as Inter lifted the Scudetto in 2021. Chelsea then spent £97.5m to take Lukaku back for a second Stamford Bridge spell, but the move has never worked out.

Atletico Madrid still hope to complete the £33.7m signing of Conor Gallagher, but the England midfielder is now back at Chelsea after his Spain move stalled.

Atletico are trying to strike a deal with Chelsea to sell Joao Felix to the Blues permanently, which would hand the Madrid side the funds to complete the Gallagher transfer.