Kudus has been heavily linked with a move away from Ajax this summer with the Premier League touted as his next destination.
Brighton had a fee agreed with Ajax but any idea of a move to the Seagulls failed to materialise.
West Ham are now in talks with Ajax over signing Kudus with him also open to joining the east London club this summer.
Ajax are preparing for his potential departure and have prepared a shortlist of players they are considering signing if Kudus leaves.
And it has been claimed that Manchester City’s McAtee is one of the names on Ajax’s shortlist of targets.
The 20-year-old midfielder played a big part in getting Sheffield United promoted last season when he was there on loan.
He is unlikely to break into Manchester City’s team this season and the club are open to letting the player leave before the transfer deadline.
Ajax are considering taking him to Amsterdam if Kudus opts to move to the Premier League with West Ham.
Manchester City rate him highly but Ajax are set to approach him to understand the conditions for a potential deal.