Newcastle are set to fight it out with Manchester United for one of European football's biggest current stars.
Manager Eddie Howe has learnt of a huge boost to his summer spending plans, with the club set for a windfall of more than £100 million following their fourth placed finish. Champions League qualification means the club can make provisions for more than £50million in prize and television money, with that figure to rise considerably should they make it out of the group stages.
The club are also set to announce a new shirt sponsor in July to further enhance revenue, and help give Howe the best possible platform to compete at Europe's top table. And it appears Napoli striker Victor Osimhen is now being identified as a target, despite already being linked with a move to Old Trafford.
Gazzetta dello Sport are reporting the Magpies have made contact with the agent of the Nigerian player, despite the Serie A champions insisting they want to keep their prized asset. And any potential transfer is likely to cost a minimum of £130million given their valuation of the 24-year-old.
Howe has been shrewd in the transfer market since taking over the north east club, with Newcastle so far resisting the urge to splash out millions following their controversial takeover. But the signing of Osimhen, who scored 25 league goals last season, would signal a major statement of intent in the club's bid to challenge for major trophies.
Man Utd meanwhile, whose own takeover saga currently appears no closer to a resolution, are desperate to add to their forward ranks with Marcus Rashford their only player to hit double figures in goals in 2022/23, And Osimhen is a prime target, along with Tottenham's Harry Kane.
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Newcastle have also been tenuously linked with the England captain, but according to reports, Kane has decided that United is the only club he is willing to join. The 29-year-old is also being mooted for a potential move to Real Madrid, with Karim Benzema now almost to certain to depart for the Saudi Pro League.
Ten Hag has also been handed a boost in his pursuit of another forward, Atalanta striker Rasmus Hojlund. The 20-year-old has switched representatives in anticipation of a move in the near future, joining the SEG Agency which also represents Ten Hag.
SEG's co-founder Kees Voss has a close relationship with Ten Hag and regularly watches United at Old Trafford. Indeed, he was in Manchester for their final game of the season at home to Fulham last Sunday.