Manchester United have been told they must pay £51.7m to sign Atalanta centre-back, according to reports.
Jim Ratcliffe's INEOS group completed its purchase of a 25 percent stake in the club on Christmas Eve, and the new shareholders have been given total control of football operations at Old Trafford.
There is not thought to be a great deal of money to spend in January, but United will still look to do business after a disappointing first half of the season.
The Red Devils are considering adding another defender to the ranks, and Scalvini has emerged as a top target.
The Italy international has impressed for Atalanta this season, while the 20-year-old looks set to start for his country at the European Championship later this year.
Juventus and AC Milan have also been linked with Scalvini, who has revealed in the past that he models his game on Thiago Silva.
According to Sport Italia, United have been informed that they must pay more than £50m for the youngster.
Atalanta do not want to let one of their best players leave on the cheap, especially as he is under contract in Bergamo until 2028.
The Serie A side will also feel they have United's number in negotiations given they extracted £72m for the sale of Rasmus Hojlund last summer.
The asking price could ensure that Scalvini stays put until the end of the season, with United unlikely to pay such a large sum this month.
The Red Devils have a more urgent need to bolster their attack having been outscored by 17 Premier League teams up to now.
Erik ten Hag's team return to action against Wigan in the third round of the FA Cup on Monday.
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