HITC Sport understands that a host of clubs are tracking Blackpool youngster.
Blackpool manager Gary Bowyer
Osayi-Samuel is regarded as one of the best young talents in the Football League after catching the eye at Bloomfield Road.
The winger burst onto the scene as a 17-year-old making his first-team debut for Blackpool in the Championship in the 2014/15 season, making six appearances under Lee Clark.
The skilful attacker went on to establish himself as a regular last season in the Blackpool team in League One under new manager Neil McDonald, featuring in 26 games in all competitions.
Osayi-Samuel has already made 33 first-team appearances for Blackpool in his fledgling career, and his progress has not gone unnoticed among clubs higher up the football pyramid.
Gary Bowyer facing a fight to keep hold of star
Blackpool are reluctant to lose Osayi-Samuel as they look to build a side capable of winning promotion from League Two this season, but are bracing themselves for bids in the winger before the close of the transfer window.
Osayi-Samuel was born in Nigeria, then moved with his family to Spain before immigrating to England when he was ten years old. He has pledged his international future to Nigeria.