Dendoncker has been linked with West Ham since January.
Sky Italy journalist Gianluca Di Marzio has claimed that Serie A side Atalanta are interested in a move for Anderlecht centre-back Leander Dendoncker this summer, despite being linked to West Ham and Everton.
French outlet RMC Sport claimed last month that West Ham were winning the race to sign the versatile 23-year-old, who can play either at centre-back or in holding midfield - much like Hammers youngster Declan Rice.
West Ham rejected the chance to sign the Belgium World Cup star in the January transfer window under David Moyes but it appears that they are still keen, while Het Nieuwsblad claim Everton have been offered Dendoncker.
The Sun reported that Everton had a £15million bid rejected for his services, but now both Premier League sides could miss out on signing the six-time international with Serie A outfit Atalanta keen.
Atalanta mean business this summer, spending almost £30million and bringing in eight new signings, seven of which are aged 23 or under. They include striker Duvan Zapata, teenage defender Davide Betella from Inter and a permanent deal for Pierluigi Gollini from Aston Villa.
Dendoncker would certainly raise their expenditure by quite some way, but with Atalanta getting their work done in swift fashion, West Ham and Everton face a fight to land Dendoncker.
Indeed, if either Premier League side wants to sign the Belgian colossus, they must move quickly or Atalanta will profit.