Atalanta can use some of the Cristian Romero profits to raise their offer and clinch AZ Alkmaar midfielder Teun Koopmeiners.
Multiple sources are confident Romero will join Tottenham Hotspur for circa €50m plus up to €7m in performance-related bonuses.
That is almost trebling the €18m they spent to sign the Argentina international from Juventus only a year ago.
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According to Sportitalia, some of those profits will immediately be funnelled into an improved bid for AZ Alkmaar midfielder Keupmeiners.
The 23-year-old expressed his frustration today at how long it was taking for clubs to work out a deal, with Roma also involved in the chase.
Atalanta have always been the favourites and they are now in a position to step up that pursuit.
The Dutch international has one senior cap for the Netherlands and is under contract with AZ Alkmaar until June 2023.
He came up through their youth academy, upgrading to the senior squad in 2017.