Adebayor was wanted by the Italian giants 12 months ago, but a deal failed to materialise and the Togo ace signed a new contract at the Emirates Stadium.
However rumours of a move away from Arsenal have resurfaced in recent weeks, with Chelsea having been linked with an end-of-season bid.
Gunners boss Arsene Wenger admitted last week he would have no problem selling to a Premier League rival, but insisted Adebayor is part of his plans.
The former Monaco forward also revealed earlier this month that he will be staying with the club “100 per cent” next season, but Milan appear set to make a renewed attempt to sign the 25-year-old.
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