Everton are finalising terms with Atalanta for the sale of defender Ben Godfrey after talks on Thursday.
The Italians opening offer for the 26-year-old of £8.5m was dismissed by Everton but Atalanta have returned with a bid in excess of £10m though the final figure will be undisclosed.
Lyon and AC Milan had also made proposals for Godfrey who had one year left on contract. Godfrey joined from Norwich for £25m in 2020 and saw a January move to Atalanta fall through.
Everton are finalising terms for Marseille forward Iliman Ndiaye but are still awaiting a new bid from Manchester United for Jarrad Branthwaite.