The Portugal international, a long-term target for the Rossoneri, is on his way to Paris Saint-Germain, reports in France suggested on Tuesday, after they struck a deal with Lille.
It means Milan will have to turn their attentions elsewhere as they look for midfield reinforcements.
And Il Corriere della Sera report Spurs players Pape Matar Sarr and are on their list.
Both players spent last season on loan in France with Sarr at Metz – the club he made his senior debut at – at Ndombele at Lyon, who he left to sign for Spurs in 2019.
Ndombele remains Tottenham’s record signing at €62 million but struggled to live up to expectations and coach Antonio Conte allowed him to return to Lyon on loan in January.
Sarr has yet to make a first-team appearance for the north Londoners, having been loaned back to Metz as soon as he joined.