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.
The Saudi Pro League club have already had a bid of €300m (£259m) for Paris St-Germain's Kylian Mbappe accepted this summer - although the player declined to meet with them - and also tried to sign Lionel Messi before he moved to Inter Miami.
It is thought Napoli would want more than €150m (£128.8m) even to consider selling a player who finished top of the Serie A goalscoring chart last season as they won the league title.
Osimhen, aged 24, was a transfer target for Manchester United this summer, with talks over a new contract with Napoli stalling.
Sky Italy are reporting a meeting between Napoli and Osimhen's agent failed to find a resolution on an extension to his deal, which runs until the summer of 2025.
Last month, Napoli president Aurelio De Laurentiis was asked about the progress of a new contract for Osimhen.
He said: "We have a basic agreement on a two-year extension, but [we are] willing to consider an offer we could not refuse."
Ruben Neves from Wolves, Kalidou Koulibaly from Chelsea and Sergej Milinkovic-Savic from Lazio have all signed for Al Hilal this summer.
