According to Italian journalist Fabrizio Romano on Twitter, Atalanta will pay € 14.5 million for the 24-year-old.
At the moment, the clubs are exchanging documents, and the transfer will be officially announced in the near future.
Miranchuk, 24, is a graduate of Lokomotiv. He has 43 goals and 45 assists in 228 games for the railroad.
Earlier it was reported that Atalanta will pay € 15 million for Miranchuk.