The Ivory Coast winger has been brilliant for Sassuolo ever since he joined the club from Chelsea back in 2018, with him making 92 appearances since his arrival, scoring 18 goals and providing eight assists.
With the manager that he excelled under, Roberto De Zerbi, leaving this summer for Shakhtar Donetsk, Boga's future at the club has come under question, despite new manager Alessio Dionisi's positive start to the season.
Manuel Locatelli has already left the club to join Juventus, while Boga and Domenico Berardi are the other stars tipped for a move away.
Boga is reportedly being targeted by Premier League side Crystal Palace, but Atalanta are also keen on him, with them wanting to add to their attacking options.
According to a report from Tuttomercatoweb (via Football Italia), Atalanta have already contacted Sassuolo, as they are trying to finalise a move for the Ivorian winger.
However, the report adds that Sassuolo are asking for at least €25 million for him, with Sassuolo targeting Junior Messias in order to replace Boga.
The outlet has also claimed that Boga is not that keen on a move to Crystal Palace, with him wanting to play UEFA Champions League football with Atalanta.
Boga has already played in both Serie A games that Sassuolo have played in so far this season, and he provided an assist in the opening game, as Sassuolo won 3-2 against Hellas Verona.