Toure is expected to leave Almeria this summer with Everton and Atalanta pushing to sign the forward ahead of the new season.
Everton want him as part of their plans to reinforce their attacking options following their struggles to find goals last term.
The Toffees are in talks with Almeria over working out a fee but Atalanta have the edge and have pushed ahead to try and get a deal done.
According to Italian outlet Tutto Mercato, Atalanta are in advanced negotiations with Almeria over taking Toure to Bergamo.
The two clubs are discussing the final details of a deal that could the forward move to Italy this summer.
Atalanta are prepared to pay a fixed fee of €27m to Almeria for the striker and another €3m in add-ons.
It remains to be seen whether Everton manage to hijack a deal that is close to getting completed between Atalanta and Almeria.
