Reports stated that a bid from Al Ahli was being reviewed by the Italian club as they look to cash in on the striker.
New coach Antonio Conte wants Romelu Lukaku as his replacement but cannot bring in the striker without selling Osimhen first.
The move looks unlikely after the 25-year-old’s agent, Roberto Calenda posted on X criticising Napoli’s handling of the situation.
“Osimhen is a Napoli player, with a contract recently renewed with mutual satisfaction. He made history and when there were major offers (also this year) we always accepted the club's decisions.
“As I said, he is not a package to be shipped far away to make room for new prophets.
“Victor was elected African footballer of the year, eighth at the Ballon d'Or, he still has so much to do in Europe. There needs to be respect and balance.”
Napoli inserted a £109m release clause in Osimhen’s contract when extending his deal in December of last year but no club wants to match that amount this summer.
A loan deal would suit both Napoli and Chelsea which could see Lukaku head the other way as the transfer window comes to a close.