Manchester United had scouts in the stands to see Atalanta's 2-0 win at Lazio.
La Gazzetta dello Sport says Atalanta midfielder Franck Kessie and Napoli full-back Elseid Hysaj were the subject of their attention.
Ivory Coast international Kessie confessed this week that he “dreams of playing for Manchester United" and they would be his ideal transfer.
Albania international Hysaj is considering his future after two years at Napoli.
Atalanta caused a huge upset, beating Napoli when down to 10 men thanks to a Mattia Caldara brace to move within three points of third place.