Everton have received a £10m bid from Atalanta for defender Ben Godfrey, talkSPORT understands.
He candies values Godfrey, who has one year left on his contract, at £15m.
But the Merseyside side are under pressure to sell players by June 30 to address profit and sustainability concerns.
And Everton know they will have to take a financial loss for Godfrey, having signed him in a deal worth £25m from Norwich in 2020.
talkSPORT reported earlier this month how the 26-year-old was doing. attract interest of Italian clubs.
Together with Atalanta, we tell you how AC Milan They were interested in a move to bring the two-capped England international to the San Siro.
But their Serie A rivals Atalanta They are looking to get ahead of the Rossoneri, and boss Gian Piero Gasperini is known to be a big fan.
The Europa League winners had Godfrey on their radar during the January transfer window but a deal could not be agreed.
It is believed that the former Canarian would be willing to sign for Atalanta, which will play in the Champions League next season.
If Godfrey decided to move to the Stadio Atleti Azzurri d'Italia, he would follow in the footsteps of several former Premier League stars.
Ademola Lookman: Atalanta's hero in his Europa League final victory about Bayer Leverkusen, who played for Everton, Fulham and Leicester.
Meanwhile, former Arsenal left-back Sead Kolasinac, former Chelsea duo Davide Zappacosta and Mario Pasalic, former West Ham striker Gianluca Scamacca and former Middlesbrough player Marten de Roon are also on Atalanta's books.
Since joining Everton four years ago, Godfrey has made 93 appearances in all competitions.
His impressive form in his debut campaign earned him being named the club's Young Player of the Season.
And it also earned him a place in Gareth SouthgateThe provisional squad for Euro 2020.
He took part in the warm-up friendlies against Austria and Romania, but was subsequently excluded from Southgate's final team.