Italian publication Calciomercato says the White Hart Lane outfit have made a €23m offer to the Serie A club to beat off competition from other interested suitors. Juventus were also said to be interested but have pulled out as they are not interested in entering a bidding war with the Premier League big guns.
Kessie has attracted suitors from all across Europe and is being dubbed one of Serie A's hottest prospects at the moment following an impressive start to the season. He has scored six goals and provided two assists in 16 appearances in all competitions thus far.
The 20-year-old Ivory Coast international joined Atlanta from Abidjan based Stella Club in 2015, but spent his first season on loan at Serie B outfit Cesena before returning this summer. This is his first full season in the Italian top flight, and it is unlikely that the club will allow him to leave midway unless the offer is too good to refuse.
Tottenham are likely to face strong competition from domestic rivals United, Chelsea and Arsenal after the player's agent confirmed that the latter were among a number of clubs that have sent scouts to watch him this season.
"They [Arsenal] were here in Italy to watch him. Arsenal are a good team but there are a lot of teams interested in him so they're not the only possible destination," Kessie's agent told Goal.
The Red Devils have a clear advantage if they ever make their interest concrete as the player himself has admitted that he wants to play for the 20-time English champions. Kessie, however, indicated that he will not leave Atlanta immediately as he is keen to learn 'Italian tactics' before moving on in the future.
"Now I want to learn Italian tactics but in the future, I like the Premier League. I'd like to play for Manchester United. I don't know if [Jose] Mourinho will be there, but Manchester United has always been my favourite team," the 20-year-old Ivorian midfielder said, as quoted by ESPN.