According to transfer experts Ben Jacobs and Alex Crook, the Premier League side have formalised their interest after previously monitoring the Nigerian-born centre-back, who has emerged as one of Europe’s most promising young defenders.
Atalanta would make a significant profit should they accept the offer, having signed Ahanor from Genoa for €20 million last summer, making him the second-most expensive Italian 17-year-old in history.
The 18-year-old has already made 41 senior appearances, including nine in the Champions League, and recently earned his first senior Italy call-up under interim coach Silvio Baldini.
However, Atalanta’s strong financial position, boosted by expected major sales, means Brighton may need to increase their offer to secure the deal.