The 26-year-old left-back will enter the final year of his contract at Atalanta in the summer and is expected to leave the Serie A club in the summer.
Gosens is on the radar of several clubs in Italy and Europe and there is expected to be stiff competition to land his signature.
Juventus and Inter are leading the race in Italy to land the player and he has also been linked with a move to the Premier League with Leicester admirers of his abilities.
But according to Italian outlet Calciomercato.it, the Foxes are yet to make a concrete move to sign Gosens in the summer transfer window.
The Foxes are in the middle of a race to secure Champions League football and are focused on finishing their league season strongly.
Gosens is reportedly waiting to see whether Leicester qualify for the Champions League before taking a call on his future.
Inter and Juventus are also yet to take any steps in their pursuit of Gosens ahead of the summer.