Everton bid for Franck Kessie last month but he is determined to sign for Manchester United.
The Atalanta midfielder appears certain to join Roma, meaning Everton have missed a chance to prove their ambitions in the transfer market.
Everton boss Ronald Koeman is reportedly keen on adding the midfielder to his ranks this month.
Atalanta have already lost one hot prospect in January and don't wish to lose another.
Kessie has taken Serie A by storm this season but Everton will need to do a lot more to convince Atalanta to sell.
Everton have reportedly failed with a bid for Atalanta's Franck Kessie.
Atalanta have rejected a €25m offer from Chelsea for Franck Kessié, with the Ivorian midfielder’s agent claiming there is also interest from several other Premier League sides including Liverpool, Manchester United, Manchester City and Arsenal.
Franck Kessie shows why Premier League clubs are targeting him.
Everton are reportedly battling Tottenham Hotspur for the signature of Atalanta star Franck Kessie.
Spurs and Chelsea are both said to be interested in the signature of the Ivorian talent.