Chelsea maintain Victor Osimhen is too expensive, even after Napoli reduced their asking price.
The Serie A club are willing to let Osimhen leave this summer.
The Super Eagle striker has a €130m (£110.8m) clause in his current contract.
Although Osimhen has been linked with Chelsea, Arsenal and Paris Saint-Germain, none of them have indicated readiness to meet Napoli's demand.
That has left the Italian club in a predicament, as they are relying on Osimhen's transfer fee to fund their summer spending, which includes a deal for Romelu Lukaku.
Napoli have opened talks with Chelsea over a deal for Lukaku, but the Premier League club are holding out for a team to meet the Belgium international's £38m release clause.
According to Corriere dello Sport, Lukaku wants to be reunited with Conte at Napoli and Chelsea would now be prepared to accept a lower fee for the 31-year-old in the region of €25m (£21.1m) in order for the deal to go through.
The report claims that during their discussions, Napoli made it known they could reduce their valuation of Osimhen to €100m (£84.6m).
However, that figure is still regarded as too high by Chelsea, who had agreed a £42m fee with Aston Villa for their Colombian striker Jhon Duran last month.
