Ahanor, 18, joined Atalanta ahead of last season after coming through the academy at Genoa, and went on to make 35 competitive appearances, scoring once. His performances earned him a place in the Italy Under-21 squad and attracted interest from clubs across Europe.
Brighton have been the most concrete suitors, with Sky Sports reporting the club's desire to sign Ahanor before the window closes. The £30m opening bid is understood to match the same figure Brighton submitted for Tottenham Hotspur centre-back Luka Vuskovic, which was rejected.
Whether Atalanta will accept the offer remains to be seen. The Bergamo club are already conducting significant transfer business this summer and have shown a willingness to sell at the right price, but Ahanor is contracted until the summer of 2028 and his value is rising.
Manchester City, Arsenal, Chelsea, Manchester United and Real Madrid have all previously been linked with the teenager, making Brighton's position as the most advanced suitor a notable development.
For Brighton, securing Ahanor would represent a significant statement of intent in the defensive market. They sold Jan Paul van Hecke to Tottenham Hotspur for £52m this summer and are looking to rebuild at centre-back with younger talent capable of growing with the squad.
Atalanta have demonstrated repeatedly in recent seasons that they develop defenders of the highest quality, and Ahanor's performances at 18 — across 35 competitive appearances — suggest he has already reached a level of maturity that justifies serious investment.
The move would also resolve Atalanta's need to generate funds from player sales to support their own recruitment ambitions this summer. Whether £30m meets their valuation remains the outstanding question, but Brighton have made their interest unambiguous.