Romero has been Tottenham’s priority defensive target and Fabio Paratici has been working on a deal to take him to north London.
The Argentine is open to a move to Tottenham and talks are ongoing between the club and Atalanta to reach an agreement for a fee.
Tottenham’s initial offer did not impress Atalanta and the Italian club have been holding out for a fee of around €60m this summer
To complicate matters for Spurs, Barcelona are also interested in Romero and according to Italian broadcaster Sportitalia, the Catalan giants have tabled their first offer.
They have forced their way into the transfer saga and Atalanta now have a bid on their table from Barcelona.
The Blaugrana are looking to strengthen their defence despite their financial troubles and Romero is a key target for the club.
Barcelona can offer Champions League football to the defender as well, which could be a major blow for Tottenham.
The Catalan giants could offer the defender a chance to play alongside his Argentina captain Lionel Messi with the famous number 10 expected to sign a new contract with the club soon.