According to reports, Osimhen was offered to the Spanish giants through intermediaries for a transfer fee of €75 million, but Atletico declined the opportunity.
The club is said to have ruled out the move due to financial constraints during the current transfer window.
In addition, Atletico believe they are well covered in the striker position with Julian Alvarez, who remains a key part of manager Diego Simeone's plans.
Reports claim Osimhen was prepared to reduce his salary to secure a move to the Wanda Metropolitano, despite currently earning a lucrative wage at Galatasaray, boosted by Turkey's tax benefits for foreign players.
The 27-year-old, who is under contract with the Turkish champions until 2029, was reportedly eager to work under Simeone, but Atletico remained firm in their decision not to pursue the transfer.
Despite Osimhen's interest in joining the La Liga side, the Spanish club have decided against investing €75 million in the Nigerian international during this transfer window.
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