The 28-year-old still has two years left on his contract at Selhurst Park, and it's unclear if Palace would consider a higher bid for Mateta's services.
It's worth noting that Atalanta is also interested in Fulham's Rodrigo Muniz, Lecce's Nikola Krstovic, and Genk's Tolu Arokodare as potential signings.
Atalanta is looking to replace Mateo Retegui, their top goal scorer from last season, who recently joined Al-Qadsiah in the Saudi Pro League for £56 million.
