Atalanta coach Gian Piero Gasperini has admitted surprise by Everton's struggles in the Europa League.
Tomorrow's tie is a dead rubber for the Blues, who have already been eliminated.
Gasperini stated: “There's no such thing as an easy game in England, as their teams are always tough to face, so we're certainly not taking it for granted.
“In order to finish top of the group, we have to think of the decisive meeting with Lyon. Qualification is important for us, we are right there and want to finish it off.
“I don't know if Atalanta were a positive surprise in the Europa League group, but Everton's results have certainly been a negative surprise."