Manchester United attempted to set up a swap deal with Atalanta for Rasmus Hojlund early in the summer market.
Hojlund eventually signed for United for a fee of 70m.
However, the Athletic reports United offered midfielders Fred and Donny van de Beek to Atalanta earlier for the Dane.
But La Dea refused to accept the offer, but only wanted money to release the 20-year-old.
Fred instead left United for Turkey's Fenerbahce. Van de Beek, meanwhile, remains with United, but he has yet to play a competitive minute this season.
