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A failed medical has scuppered Leeds' move for the defender.
Danish defender Thomas Kristensen swaps Udinese for Atalanta in a deal worth up to €25m.
The 24-year-old Dane has arrived at Zingonia to complete his move from Udinese.
Atalanta want Udinese's Danish defender, but Udinese won't let him go easily.
Udinese beat both Barcelona and Nottingham Forest 1-0 to win the mini-tournament on home soil.