Osimhen only signed a new deal at Napoli last month, which reportedly includes a release clause of around £112million, but earlier this week confirmed he was planning a "next step" and name-checked the Premier League.
He told CBS Sports: “I have already made my decision on the next step to do at the end of the season. I already made up my mind. I already have my plan, I know what I want to do, the next step I want to take."
Chelsea have made new a striker their top transfer priority, with Osimhen and Ivan Toney key targets but any move is far more likely for the summer.
Earlier this month, Osimhen hit out at claims he would move to Saudi Arabia this summer and recently revealed that he "definitely" wants to play in the Premier League before the end of his career.
Now De Laurentiis has named Real Madrid, Paris Saint-Germain or a "top" Premier League club as the Nigerian international's likely destination, adding that the striker has "already made decision" on his future.
He said: "This was already known since this summer, our negotiations [over the new contract] were friendly, otherwise it would not have been so long. We knew he would go to Real Madrid, PSG or a top English club.”