Ben Godfrey has a preference for Atalanta despite the Italian side’s offer falling short of Everton’s asking price, according to The Athletic.
Godfrey has made 93 appearances for Everton since joining the club in January 2016 but featured just 16 times last season.
He is one of the players Everton are open to offers for and Atalanta are interested in getting their hands on him.
The Serie A side have tabled a verbal offer worth £8.46m for the defender but it is short of Everton’s £15m asking price.
Another unnamed club have also tabled an offer corresponding to Everton’s valuation of Godfrey.
However, it has been claimed that the defender’s preference is to join the Italian side in the ongoing transfer window.
Atalanta play a progressive style of football and are known for developing young players in Italy.
It remains to be seen whether the Serie A side get close to matching Everton’s asking price to get their hands on Godfrey.