Toure has been a top target for Everton, who are desperate to bring in a striker to add more goals to their squad ahead of the new season.
The Toffees have been in talks with Atalanta over working out a deal to sign the forward but it seems they are fighting a losing battle.
Atalanta have been making rapid progress in negotiations to sign the forward and now has a deal in place with Toure.
According to Italian outlet Tutto Mercato, the striker has thrashed out personal terms on a contract with the club.
Toure has given his nod of approval to a four-year contract worth €1.5m per year with the Serie A outfit.
Atalanta have also been making steady progress in talks over a deal with Almeria over signing him.
The two clubs are in advanced negotiations for Toure’s move to Italy and are discussing the final details.
The Spanish club are set to receive a fee of €27m from his sale and another potential €3m in add-ons.
