The glittering world of professional football, with its multi-million-euro transfers and star players, often hides a more intricate and, at times, perplexing financial reality. The transfer of Nigerian sensation Victor Osimhen from French club Lille to Italian giants Napoli in 2020 was, on the surface, a landmark deal. Now, however, newly revealed intercepted communications and internal documents are pulling back the curtain, exposing a narrative far more dramatic than just a simple player acquisition. What began as a strategic move to bolster Napoli`s squad has evolved into a full-blown financial scandal, casting a long shadow over the sport`s accounting practices.
The Anatomy of a €70 Million Puzzle
At the heart of the controversy lies the €70 million valuation of the Osimhen transfer. While the striker`s talent was undeniable, the method by which this hefty sum was reportedly achieved has drawn the scrutiny of Italian prosecutors. According to their investigation, to reach Lille`s demanding price tag, Napoli allegedly employed a rather unconventional strategy: including four of their less prominent players in the deal, valuing them at a combined €20 million.
These players — goalkeeper Orestis Karnezis, and three youth prospects, Luigi Liguori, Claudio Manzi, and Ciro Palmieri — were reportedly integrated into the deal at figures that, by any objective measure of their market value, appeared significantly inflated. Adding to the intrigue, these players were swiftly loaned out to lower-tier Italian clubs (Serie C and D) and, remarkably, are alleged never to have even set foot on French soil for Lille. This raises an eyebrow, suggesting their inclusion might have been less about sporting merit and more about financial maneuvering.
“We`ll Have to Resort to Robbery”: The Unsettling Transcripts
Intercepted communications reveal the behind-the-scenes discussions during the Osimhen transfer.
The most compelling evidence to emerge from the ongoing investigation comes from a series of intercepted chats. These communications, published by Italian newspaper Repubblica, reveal exchanges between then-Napoli sporting director Cristiano Giuntoli, his deputy Giuseppe Pompilio, and Napoli CEO Andrea Chiavelli. The tone of these messages is, to put it mildly, striking. Chiavelli, reportedly reacting to an early draft of the agreement with Lille, quipped, “Let`s hope they refuse… otherwise we`ll have to resort to robbery.” A moment of lighthearted banter, perhaps, or a stark admission of the lengths they felt pressured to go?
Giuntoli, now with Juventus, also expressed his reservations in these chats. “I`m staying put,” he wrote, indicating a reluctance. “Indeed, he told me to send it, hoping they don`t accept. I need to talk to Aurelio. What a terrorist.” Pompilio responded, “This is psychological terrorism.” Giuntoli further lamented the club`s constrained budget, stating, “Otherwise, we would have had to play the league with Petagna.” The concern was so acute that Pompilio felt compelled to caution against leaving written traces: “You shouldn`t write anything. No traces in emails. Say whatever you like verbally.” These aren`t just casual musings; they read more like a script for a heist movie, albeit one where the “robbery” involved creative accounting rather than actual safecracking.
Lille`s Own Reservations and the Pursuit of “Inflated Value”
The alleged scheme wasn`t without its internal detractors. Documents indicate that even within Lille, there was unease. Julien Mordacq, Lille`s administrative and legal director at the time, reportedly sent a warning to then-CEO Marc Ingla. His message highlighted the risks associated with the deal, citing “strange” elements that could “generate questions on the entirety of these operations (agreements relating to 5 players).” He emphasized the need for “real answers and justifications.” This internal caution from Lille adds another layer of complexity, suggesting that the “inflating” aspect of the deal might have been a mutually understood arrangement, rather than a unilateral action by Napoli.
Indeed, an email from Lille`s former president, Gerard Lopez, reportedly “proposing” to “inflate” the deal, stated, “This, dearest ones, allows you to pay a lower price than any other club, but with a nominal value that is necessary to close.” This phrase succinctly captures the essence of the alleged motive: achieve the desired nominal value, regardless of the true market worth of the assets being exchanged.
Napoli`s Defense: A “Normal Dynamic” Amidst “Stupefaction”
Victor Osimhen`s impact on Napoli`s squad has been undeniable, yet his transfer remains mired in controversy.
Napoli`s legal team has responded to the allegations with a strong defense, expressing “stupefaction” at the leaking of investigative acts to the press. They argue that the phrases reported are “extrapolated from a much broader dialectical context,” and that when considered in their entirety, they reveal “the normal dynamic of a negotiation linked to the buying and selling of footballers, physiological in the sector and devoid of criminally relevant profiles.”
The club maintains that “no illicit scheme emerges,” and that the individuals involved have already provided “precise, clear, and convincing explanations” to prosecutors as “persons informed of the facts,” thus discrediting any “actual evidentiary relevance” of the intercepted phrases. The defense highlights that the Italian Football Federation (FIGC) itself had archived the case from a sporting perspective back in 2022, suggesting a previous lack of definitive wrongdoing.
The Lingering Shadow: A Preliminary Hearing Looms
Despite the FIGC`s prior decision, the civil justice system is proceeding. Prosecutors Lorenzo del Giudice and Giorgio Orano have requested the indictment of Napoli president Aurelio De Laurentiis and CEO Andrea Chiavelli for false accounting. A preliminary hearing is now set for November 6. This means the court will decide whether there is enough evidence to proceed with a full trial. The “Osimhen Case” thus continues to highlight the complex interplay between sports law and criminal law, where different jurisdictions can arrive at differing conclusions on the same set of facts.
Beyond Osimhen: Implications for Financial Fair Play
The Osimhen affair is more than just a single transfer dispute; it touches upon broader issues of financial fair play, transparent accounting, and the ethics of player valuations in modern football. While clubs often utilize player exchanges to balance their books or meet financial targets, the question of artificially inflated values for fringe players remains a contentious one. Such practices, if proven, could be seen as attempts to embellish financial statements, potentially misleading investors and regulatory bodies.
The outcome of this preliminary hearing and any subsequent legal proceedings will undoubtedly send ripples throughout the football world. It serves as a stark reminder that in the high-stakes game of professional football, the pursuit of talent can sometimes intertwine with complex financial strategies, demanding rigorous scrutiny and adherence to the spirit, not just the letter, of financial regulations.
Adrian Whitmore 
Benedict Kingsley