The Red Devils are already working on 'Plan B' if the Portuguese ace chooses to leave the club this summer.

Once again, Cristiano Ronaldo's future seems to be closer to leaving Manchester United rather than staying to honor his two-year deal with the club.

With that in mind, Man United's hierarchy seems ready to find a suitable replacement for the Portuguese footballer, and they have identified the man that will replace CR7 in the same league where the striker played before returning to Old Trafford.

According to a report by Rai Sports, one of Ralf Rangnick's jobs had to do with coming up with a list of players that could take over CR7's mantle, and the name of Victor Osimhen was at the top of that list. The 23-year-old Nigerian striker has scored eleven goals in the Serie A and signed with Napoli before the 2020-21 season. Now, according to the Italian media outlet, the light blue and white side would be willing to start negotiations for at least $133M, or €120M, as per their report.

The Nigerian ace has become a predominant figure for Luciano Spalletti's team this season in the Italian Serie A and in the UEFA Europa League, where they were eliminated by Barcelona last week.

The Nigerian international has scored 59 goals in 149 club games, being his goal haul at Napoli the most impressive with 21 so far. When it comes to games with his national team, Osimhen has found the back of the net ten times in 18 matches, which is quite a respectable number.

RAI Sports' article states that Manchester United would not be OK with Napoli's asking price, which will force both parties to sit down and negotiate. Either way, it will be interesting to see all chips falling in place if the deal is struck, but let's keep in mind that if CR7 stays, all negotiations on this matter could come to an end abruptly.