The former Everton player is already being welcomed to his new club.
Like all Premier League clubs, Everton will need to make purchases during the summer transfer window to meet profit and sustainability regulations.
However, they have already offloaded five players and raised a combined £70m, which Sean Dyche plans to spend on further additions.
One of the sold players is already flourishing at the new club.
Ben Godfrey is thriving at Atalanta
Ben Godfrey has enjoyed a tumultuous career at Everton following his £20m move from Norwich City in October 2020.
Godfrey has managed just one century for the Merseysiders, but after making just 13 appearances last term, he opted for a £10million move to Serie A side Atalanta.
The 26-year-old is already enjoying his time in Italy and team-mate Maarten de Roon has been impressed with how well he has settled in and his skills.
“Speed ​​and physical strength: I’ve never seen anyone so fast in the first training with Gasperini,” de Roon said, via Tutto Atalanta.
“Now he has to grow tactically: Italian football is different from that of the Premier League.”
Did Everton make a mistake
Godfrey was brought to Goodison Park with great promise but has never quite lived up to it over a consistent period of time.
Although he is still only 26, he has plenty of time to refine his game and become the defender that many assumed he would be.
So, did Everton make a mistake in letting him leave on a permanent deal?
Only time will tell, but Atalanta certainly feel they have an extremely talented player on their hands.