Atalanta have rejected a £15m offer from Everton for midfielder Franck Kessié, according to reports in The Guardian.
The 20-year-old has been a revelation for Atalanta this season since returning from Cesena, where he spent last year on loan. The Ivory Coast international has scored seven goals for Atlanta in all competitions this season.
His superb form has caught the eye of a number of top European clubs, such as Juventus and Chelsea - with Blues boss Antonio Conte reportedly attempting to bring the player to Stamford Bridge this month.
This has alerted Everton who are keen to hijack a move for the midfielder, but it is believed the Toffees will have to up their offer to around £30m if they want to complete the signing this month.
Everton look set to complete their first signing of the window with Manchester United's Morgan Schneiderlin reportedly on his way to Merseyside.
Kessié is currently away on international duty with Ivory Coast and will be hoping that he can help his side retain the African Cup of Nations, when they kick of their campaign against Togo on Monday.
Everton only have one player at the tournament - former Aston Villa midfielder Idrissa Gueye who is representing Senegal.
The Toffees face Manchester City on Sunday afternoon and will be hoping to bounce back quickly from their FA Cup defeat to Leicester.
Ronald Koeman's men know that three points could help reduce the deficit to Manchester United in sixth place to just six points.