The Toffees are in the market for a striker after struggling to score goals consistently last season, which almost relegated them from the Premier League.
Dominic Calvert-Lewin is their top striker but question marks remain on his fitness and Everton are desperate to have more options up front.
Toure has been on their radar all summer but there are suggestions that he is close to agreeing to a move to Atalanta in the ongoing transfer window.
However, it has been claimed that Everton are still very much alive in the race to sign the Almeria striker.
The Toffees are still in talks with Almeria to agree on a deal for the forward this summer.
Atalanta are in the market to bring in a forward given they are likely to lose Rasmus Hojlund to Manchester United.
Toure is one of their top targets but Everton are from giving up in the race to sign the striker this summer.
