Galatasaray wants to bring incredibly Osimhen, 26, to the club on a permanent basis after a successful loan spell in Turkey.
The Nigeria International scored an impressive 37 goals and provided seven assists in its 41 games in all matches last season.
Their first bid of € 55 million was almost immediately rejected by Napoli, because they hold the release of € 75 million in his contract.
According to Fabrizio Romano, Galatasaray has returned with an offer that corresponds to that clause and it is now up to Napoli about whether they want to punish the deal or not.
The only reservation is that the payment would be in installments in the coming five years, so it has not activated the clause technically.