The 27-year-old Galatasaray striker has been in strong form, scoring 10 goals in the Super Lig and adding seven more in the Champions League.
That output has reignited talk of a return to one of Europe’s elite clubs this summer.
Fresh reports have claimed Bayern boss Vincent Kompany is an admirer of Osimhen and that there are considerations internally about potentially moving on from 32-year-old Harry Kane to facilitate a change in profile up front.
However, well-placed sources remain sceptical that Bayern are actively looking to part ways with Kane.
There is a strong belief among figures within the game that suggestions the German champions want to move on from the England captain are wide of the mark at this stage.
That is not to say Osimhen would not interest Bayern if circumstances shifted.
But as things stand, the priority is to extend Kane’s stay in Munich, with talks understood to have already begun.
Kane is open to remaining and Bayern are keen to secure his long-term future.
Osimhen joined Galatasaray in a €75 million deal and is under contract until 2029. There is no indication from the Turkish club that they would be willing sellers, and any move would require a significant financial outlay.
The striker remains one of the highest-paid forwards in the game.
He has also been linked with Paris Saint-Germain, while interest from Saudi Arabia has been discussed in transfer circles.
Although he is understood to have enjoyed his time in Istanbul since arriving from Napoli, the prospect of joining a club of Bayern’s stature at 27 would naturally appeal.
Kane, meanwhile, continues to attract interest of his own. There have been reports of admiration from Barcelona, alongside potential options in England and Saudi Arabia should he decide to consider a move.
Those close to the player maintain that ambition, rather than finances, will ultimately shape his decision.
For now, the situation hinges on Kane’s contract discussions. Only if that dynamic changes is Osimhen likely to become a concrete option for Bayern - rather than a potential consideration.
