The Dutch youngster attracted enquiries from Real Madrid and Barcelona last summer.
Barca are keeping tabs on Smit this season, but now two Serie A clubs are emerging as potential bidders.
TMW says Como and Atalanta are both keen, with AZ understood to be prepared to sell Smit for the right price in January.
AZ are seeking €20m to part with Smith over the winter transfer window.
Related：
Atalanta
AZ Alkmaar