Chelsea have reportedly made their most significant move in their efforts to secure a deal for Napoli forward Victor Osimhen.

For a number of transfer windows, the Blues have held an interest in the Nigeria international without coming close to getting a transfer over the line.

However, it has been known for a number of months that the Serie A outfit have been open to cashing in on their leading marksman for the right price.

Napoli already have a deal in place for Romelu Lukaku to move in the opposite direction and effectively replace Osimhen, with that deal expected to be concluded in the next 48 hours.

Nevertheless, the transaction to acquire Osimhen's services has proven to be far more complex, largely through the player and his representatives being against making a loan switch to Stamford Bridge with the obligation to complete a permanent move in 2025.

Chelsea facing Saudi competition

On a positive note, the comments of agent Roberto Calenda seem to indicate that Osimhen is ready to turn down an offer from Saudi Arabia to remain in Europe.

Al Ahli allegedly have a deal in place with their Napoli counterparts, only for Osimhen to, so far, show an unwillingness to finalise a switch to the Middle East.

According to Italian journalist Gianluca Di Marzio, Chelsea have reacted by making their own formal contact with the 26-year-old's representatives.

Di Marzio says that Chelsea officials have made their first official offer to the player in an effort to successfully negotiate personal terms.

The West Londoners now have a strict wage structure in place and are not prepared to entertain Osimhen's arrival unless he takes a wage cut.

How much patience will Chelsea have?

With Todd Boehly and Clearlake Capital willing to allow matters to drag out this far, the expectation is that they will continue to show patience.

That said, it emerged earlier on Tuesday that they have reignited their interest in signing Ivan Toney from Brentford, a player who would realistically be prepared to accept Chelsea's contract offer.

Coincidentally, the England international is also weighing up a move to Saudi Arabia at a time when Brentford are yet to accept a bid for his services.

Although Chelsea would plausibly be content to play the first half of the season without bringing in a further fresh face for their attack, it is clear that they are willing to go to great lengths to provide experienced competition for Nicolas Jackson.