Rumours in Italy have suggested that Luciano Spalletti's side have laid the groundwork for a deal to sign the 20-year-old that will cost them more than €28 million.
However, George Atangana claims they will not discount any proposals for the highly rated Ivory Coast international.
"Franck is at the centre of attention for many clubs thanks to his great work over the last two years and the performances for Atalanta," Atangana told Sky Sport Italia.
"Nobody can decide where Kessie goes, other than me and him. As for his future, the only thing we have to take into consideration is if any eventual offers are satisfactory to the boy.
"We are listening to all offers. Then, along with his club, we will assess what is the best option for everyone."
Kessie has been linked with a number of top sides in Europe following his displays in Serie A this season.
Kessie himself has claimed it would be "a dream" to join Jose Mourinho's United but Atalanta general manager Luca Percassi stated last month that Roma's interest was strong.
"Roma are very, very interested in Kessie," he said to Radio Anch'io.
"Roma are an important team that is interested. They see him as a versatile player, as he is proving on the pitch every week."