Marseille full-back Taye Taiwo and Santos playmaker Paulo Henrique Ganso are Milan's top transfer targets this summer, according to La Gazzetta dello Sport.
Earlier this month, Milan patron Silvio Berlusconi promised to sign 'two champions' if Milan were to win the Scudetto for the first time since 2004.
Taiwo is out of contract at the end of the season and has turned down Marseille's offer of a renewal.
The Nigeria international scored the winner in the French League Cup Final on Saturday.
Marseille full-back Taye Taiwo and Santos playmaker Paulo Henrique Ganso are Milan's top transfer targets this summer, according to La Gazzetta dello Sport.
Earlier this month, Milan patron Silvio Berlusconi promised to sign 'two champions' if Milan were to win the Scudetto for the first time since 2004.
Taiwo is out of contract at the end of the season and has turned down Marseille's offer of a renewal.
The Nigeria international scored the winner in the French League Cup Final on Saturday.
Marseille director of sport Jose Anigo has admitted that Taiwo has spoken to Milan.
Today's L'Equipe claims Taiwo has agreed a three-year contract with Milan.
However, there has been no official confirmation from either party.
As for Ganso, Milan are monitoring his contract talks very closely.
The Brazil international has a €50m buy-out clause in his existing deal and is trying to re-negotiate it.
Ganso wants the asking price lowered so as not to deterred interested parties.