Manchester United are “preparing” an offer worth £107m for Napoli striker Victor Osimhen, according to Calciomercato.com.

The Italian website reports that the Red Devils are willing to match the British record transfer fee that Chelsea paid for Enzo Fernandez, but they could face competition from Liverpool for the player’s signature.

Osimhen has been in outstanding form this campaign, having racked up 18 goals in all competitions, but Napoli president Aurelio De Laurentiis has already made it clear that he will fight tooth and nail to keep the forward.

It means that United will have to push the boat out this summer if they want to secure the Nigerian’s signature, and Calciomercato claim they are willing to do just that. World Cup winner David Trezeguet has been speaking about Osimhen in recent days, stating that the player has a “unique” skillset:

“I follow Osimhen, elsewhere everyone wants him. In Germany and France, he’s talked about a lot, he’s demonstrating a lot. He’s already done it with Lille, he did very well there. He’s a unique player, a prototype of the new player, fast, and he moves a lot. I think he has become a striker with an important profile. He knows how to move and manage himself in the match.”

With United in the middle of a takeover, it is probably wise to take this report from Italy with a large pinch of salt, but manager Erik ten Hag is expected to be in the market for a number nine this summer and Osimhen will surely be on his list of targets.