Al Hilal have made an offer worth €140m (£120.3m) to Napoli for striker Victor Osimhen, with wages on offer in the region of £1m per week.
It is thought Napoli would want more than €150m (£128.8m) to even consider selling a player who finished top of the Serie A goalscoring chart last season as they won the league title.
The Nigerian striker, aged 24, was a transfer target for Manchester United and other clubs this summer, with talks over a new contract with Napoli stalling.
Reports says Napoli and Osimhen’s agent failed to find a resolution on an extension to his deal, which runs until the summer of 2025.