Atletico Madrid manager Diego Simeone believes Napoli forward Victor Osimhen is worth more than €100 million.

Osimhen has established himself as one of the best marksmen in the world following his stellar showing for Napoli this season.

His goals contributed to the Partenopei winning their first Scudetto in 33 years.

The Nigeria international is the leading scorer in the Italian top-flight this season with 23 goals from 28 outings.

Osimhen has attracted the interest of some European heavyweights despite claims by Napoli president Aurelio De Laurentiis that he is not for sale.

Simeone suggested that a fee in the region of €100 million must be paid for Osimhen if the striker is to leave Napoli this summer.

“The Nigerian (Osimhen) is incredibly strong,” Simeone said in an exclusive interview with Italian sports publication Gazzetta dello Sport.

“There are few players with his characteristics out there, and I believe he could be worth over $100 million. "I'm not saying that he should be sold, but I’m just repeating the kind of reasoning I make for my Atletico.”