The 19-year-old has been in impressive form for his Italian club during the 2022-23 campaign, scoring twice and registering one assist in 20 appearances in all competitions.
Scalvini, who is 6ft 4in, joined Atalanta from Brescia in 2015, progressing through the various age groups at the club before debuting for the first team in October 2021 at the age of 17.
Already a three-time Italy international, the teenager has a contract with the Black and Blues until June 2027, placing his club in a strong position when it comes to keeping hold of him.
However, Atalanta could be forced into some difficult conversations this summer, with a number of clubs believed to be considering making a move for him at the end of the campaign.
According to Corriere della Sera, Bayern Munich, Chelsea and Liverpool have been monitoring him this season, but Man United are also showing a keen interest in his services.
Scalvini, who is also capable of playing in central midfield, has featured on 36 occasions in Serie A, while he has also played in the Europa League since breaking into the first team at the Gewiss Stadium.
Man United are currently well-stocked in the middle of their defence, which has left Harry Maguire and Victor Lindelof struggling for starts, with Lisandro Martinez and Raphael Varane the first-choice pairing at the back.
Luke Shaw has also impressed as a centre-back this season, but there could be a turnaround at the back this summer, with Axel Tuanzebe and Phil Jones preparing to leave on free transfers.
Maguire is also being heavily linked with an exit, so the club could be in the market for another centre-back to complement Martinez, Varane and Lindelof next term.
Neither Maguire nor Lindelof were in the starting XI against Barcelona in the Europa League on Thursday despite Martinez being suspended, with Shaw playing alongside Varane in the middle.
Man United only made three loan signings during the summer market, with Jack Butland, Wout Weghorst and Marcel Sabitzer arriving from Crystal Palace, Burnley and Bayern Munich respectively.
However, the club are expected to be active during the upcoming transfer window, with a big-money centre forward and central midfielder potentially arriving at Old Trafford.
Much will depend on whether the club qualify for next season's Champions League and also the ownership situation, with the Glazers thought to be in talks with a number of parties over a sale.