Are they real? No, of course not. Emily hasn’t done any nudity and I pretty much doubt she ever will. So if you want to see her naked then these fakes are as close as you are ever going to get in my opinion. They are pretty convincing looking and I am sure they have fooled more than their share of guys looking for Emily Osment nude photos.
Both of these images of the young actress naked come from the Celeb Defamer site. They are the biggest and best archive of famous fakes on the net so you know where to go to find more.