Italian side Udinese are not budging from their valuation of midfielder Rodrigo De Paul.
The 27-year-old enjoyed a very impressive season in Serie A and has a contract in Udine until 2024.
Atletico are said to be in pole position to seal a deal, and may include players such as defender Nehuen Perez in any deal.
While the Spanish side saw their first offer rejected, they will likely go back in soon.
"I don't know when my last day here will be," De Paul told Udinese's official website earlier this year.
"I will give everything for Udinese until that moment. There were many rumours about my future in January, but I immediately met the director to tell him I wanted to go nowhere.
"I closed doors for everyone, my daughter was born here, and my son is going to be born here, he will be Friulano."
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