The German will enter the final year of his contract with Atalanta in the summer and has been heavily linked with a move away from the club in the upcoming transfer window.
Borussia Dortmund are believed to be interested in him and he is also believed to be on the radar of Atletico Madrid, Juventus and Manchester City.
But it has been claimed that Leicester have also entered the picture and have opened negotiations over a potential deal.
According to Italian outlet Tutto Mercato, the club are in talks with Gosens over a move to the King Power Stadium in the next transfer window.
The German is intrigued at the possibility, but wants to wait for Leicester to confirm qualification for next season’s Champions League.
Leicester are third in the league table and are in line to play in Europe’s elite club competition next term but they did stumble and dropped out of the top four at the end of last season.
The Foxes are prepared to offer a fee in the region of €25m to Atalanta to get a deal over the line but it will have to wait until they seal Champions League qualification.
Leicester signed Timothy Castagne from Atalanta last summer and now have their eyes on Gosens this year.