The 23-year-old had a stellar campaign with La Dea, helping them qualify for the Champions League for the third season a row, and he also starred for Argentina in their recent Copa America triumph.
According to La Gazzetta dello Sport, Atalanta coach Gian Piero Gasperini would prefer to replace Romero with Juventus centre-back Merih Demiral. The Turkish international had a disappointing Euro 2020 but the Orobici tactician still rates his ability.
Bologna defender Takehiro Tomiyasu was also of interest to Tottenham before they turned their attention to the Argentinian international but the Japanese international could be the heir to Romero at La Dea instead.
Atalanta have also been looking at a defender from outside of Serie A to replace the 23-year-old. Dutch starlet Sven Botman starred for French club Lille and he made 37 appearances for the 2020/21 Ligue 1 champions.