According to Footmercato in France, Milan have set their sights on Sheffield United centre-forward Iliman Ndiaye for next season.
The 23-year-old was born and raised in France, but plays his international football for Senegal, with seven senior caps and one goal.
His contract with Sheffield United only runs to June 2024 and he could be a bargain, having scored 14 goals and provided nine assists in 48 games this season between the English Championship – effectively their Serie B – and the FA Cup.
Despite reaching the Champions League semi-final, Milan are still keeping the purse strings tight and believe Ndiaye is more suited to their budget and youth first approach.
It is reportedly still early days in the discussions, but all three parties seem to be interested in the possibility of a transfer.
Sheffield United are pushing for promotion to the Premier League, but are also in the thick of a financial crisis, with rumours the takeover from Dozy Mmobuosi is on the verge of collapse.