Fener are making a serious move for the Nigeria international, says Sky Italia, with negotiations now underway.
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The Istanbul club have tabled an offer of €35m plus €5m in bonuses, with the ball now in the Nerazzurri's court.
Lookman has remained unsettled after a move to Inter Milan was blocked by Atalanta management last summer. The decision led to the striker skipping training and releasing a statement slamming the board.
Differences have since appeared to have been settled, however there is still an understanding Lookman wants to leave La Dea.
And a move to Fener and Turkey is an option the former Everton and Fulham attacker will seriously consider if Atalanta accept their offer.