Tottenham are pushing to land Romero and the Argentine is also open to a switch to the Premier League in the ongoing transfer window.
But there is still no agreement between the two clubs and Atalanta are holding out for a deal worth €60m before agreeing to let him go.
However, the Italian club are already making moves to bring in a replacement for the 23-year-old defender, in a sign they may regard his move to Tottenham as a formality.
And according to German broadcaster Sport1, they are interested in signing Augsburg centre-back Uduokhai in the ongoing transfer window.
Talks have already taken place between the two clubs and Atalanta are looking at him as the replacement for Romero.
The German club are prepared to let him go for a fee of €15m this summer and Atalanta are considering signing him.
But a move is more likely to happen if and when they finalise Romero’s transfer to Tottenham this summer.