The deal would not necessarily be as a replacement for Romelu Lukaku, but alongside the bid for Atalanta striker Duvan Zapata.
According to both Sky Sport Italia and Sportitalia, 22-year-old Scamacca is a target for the Nerazzurri to improve their attacking options.
However, they would only be able to do this deal on loan and not with a permanent signing.
Sky suggest the key could be offering 19-year-old midfielder Agoumé to Sassuolo in an exchange of loans with options to buy.
Agoumé spent last season on loan at Spezia, but only made 12 Serie A appearances, plus one in the Coppa Italia.
He is considered one of the big talents of the Inter academy and has for a while been expected to break out.
Scamacca is owned by Sassuolo, but impressed on loan at Genoa last season with 12 goals in 29 games between Serie A and the Coppa Italia.
— Gianluca Di Marzio (@DiMarzio) August 5, 2021