Everton have launched a bid for Atalanta midfielder Franck Kessie.
Gazzetta dello Sport reports it is Chelsea and Everton who have come closest to landing the player.
Everton made a £15.6million (€18m) bid plus bonuses for Kessie - but their offer was rejected.
Paris Saint-Germain's £21.6m approach has also been turned down, while Atalanta have snubbed interest from Chelsea boss Antonio Conte in the midfielder.
Atalanta are determined to keep Kessie after already letting Roberto Gagliardini go on loan to Inter Milan.
But the report claims they may struggle to prevent Kessie's departure should the bidding continue to rise.