Osimhen,24, is nominated alongside 29 other players.
Also in contention for the prestigious award are; Nicol Barella, Jude Bellingham, Karim Benzema, Yassine Bounou, Antoine Griezmann, Ilkay Gundogan, Khvicha Kvaratskhelia and Robert Lewandowski for the prestigious award.
The other nominees are, Lautaro Martnez, Kylian Mbapp, Lionel Messi, Kim Min-Jae, Luka Modric, Cristiano Ronaldo, Harry Kane and Vincius Jr.
Osimhen won the Emerging Player of the Year in the 2022 edition.
The Nigeria international finished in eighth position in the 2023 Mens Ballon dOr.
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His compatriot Asisat Oshoala was also nominated in the Womens Category.
Oshoala played a key role in Barcelona Femenis UEFA Womens Champions League success last season.
Its the first time she has been nominated for the award.
From today until 7 December, the first online voting phase is open for fans around the world.
Once this initial phase is closed, the second vote will involve not only the public but also an official Globe Soccer Gala jury, made up of 30 eminent figures from the football industry including Casillas, Figo, Totti, Capello and Lippi, who will make the final selection between 12 and 28 December. Last year, fans from 225 different countries cast more than 47 million votes.
The winners will be announced at a gala event on January 19, 2024.
By Adeboye Amosu
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