According to The Athletic’s transfer guru David Ornstein, Osimhen, 26, is ‘not on the agenda’ for Man United this summer.
Instead, they will do everything they can to sign Delap, 22, who has a £30 million release clause in his contract that will become active once Ipswich are relegated.
Interest in Delap is high, with Chelsea, Newcastle, and Arsenal all said to be interested in the former Man City forward.
Delap has impressed in his debut Premier League season, scoring 12 goals and providing two assists in his 32 games.
"In the striker position, it's Liam Delap of Ipswich Town as their number one target," Ornstein said on NBC Sports Soccer.
"He has a £30 million release clause if Ipswich are relegated. There are other suitors for him, including Chelsea. I think Liam Delap will decide before the European U21 Championships on where he wants to go.
"If Manchester United are to look at others, I'm assured it will NOT be Victor Osimhen despite reports you might be reading. He is not on the agenda for Manchester United."