Gosens has emerged as a target for Newcastle as Eddie Howe is keen to add a quality wing-back on the left-hand side as well after signing Kieran Trippier this month.
The Germany international was linked with a move to the Premier League last summer as well and has been watched by several clubs across Europe.
Newcastle are keen to get their hands on him, with Atalanta having heard about the link, and have already prepared an offer for Gosens.
According to Italian outlet Calciomercato.com, the Magpies are prepared to table a bid in the region of €30m to €35m in order to snare him away from Atalanta.
Newcastle have also started work on the contract offer and are prepared to entice him with a juicy deal.
They are prepared to offer him wages to the tune of €3.5m per year plus bonuses, which is more than he is earning at Atalanta for the moment.
But Gosens has been out of action since September due to injury and there are question marks over his fitness at the moment.
Atalanta do not want to lose him in the middle of the season but Newcastle are prepared to test their resolve in the coming days.
