Celtic boss Brendan Rodgers says they're willing to sell Matt O'Riley this month.
The Denmark midfielder is a target for Atalanta and Brighton.
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Rodgers said: "The behavior and respect shown for everything and for what we are trying to do has been brilliant from him.
"If a club meets the valuation that the club thinks is adequate, then he can leave, this can happen."
Atalanta's last bid was £20m, which was rejected by the Hoops.