Frank Lampard is thought to be keen to strengthen the left side of his defence, but with Leicester demanding over £50million for Ben Chilwell, they have been monitoring alternative options.
And according to Kicker (via Metro), Gosens is now at the top of Chelsea’s shortlist ahead of the upcoming window.
The report claims Atalanta are open to offers for the 26-year-old and are demanding £27million.
Juventus, Inter and Hertha Berlin have also registered their interest in the German defender.
Gosens joined Atalanta from Dutch side Heracles Almelo for under £1million in 2017 and quickly established himself as a key part of their left flank.
Gosens has been praised for his attacking output this season, with 10 goals and eight assists in 38 appearances for a free-flowing Atalanta side.
The report claims Chelsea will go after Gosens having tied up a deal to sign Kai Havertz from Bayer Leverkusen.
The 21-year-old is understood to have agreed a move to Stamford Bridge following productive talks with Frank Lampard.