Robin Gosens is wanted by Leicester City, who are looking for a replacement for left-back Ben Chilwell after he was sold to Chelsea.
The English international was sold to the Blues for a reported figure of around €56 million and the Atalanta wing-back impressed with his heavy goal involvement last season.
According to Sky Sports, Atalanta are not willing to sell Gosens for less than €40m and Leicester City consider that figure to be excessive.
The Foxes are hoping that La Dea can lower their price for the 26-year-old otherwise they will pursue Nicolas Tagliafico from Ajax instead.
Gosens has been with Atalanta since the summer of 2017, but he had a particularly stellar campaign in 2019/20, scoring nine goals as well as providing eight assists in 34 Serie A games as a left wing-back, and featured regularly in the Orobici’s run to the quarter-finals of the Champions League.