The Italian giants were interested in the Moroccan star last summer, but ultimately decided to pull out of the pursuit.
AC Milan faced difficulties with the high wage earned by Ziyech at Chelsea and the winger ended up staying at Stamford Bridge, despite claims that he was open to go to the Serie A club.
Now in the current window there is possibility of Ziyech leaving Chelsea again, with Everton the most recent potential destination amid talk they could offer £25m for him.
They could be set for competition though as AC Milan are again interested in Ziyech, according to Italian daily Gazzetta dello Sport.
The Italian club have re-opened talks with the winger’s entourage but the problem from the summer remains.
AC Milan are still balking at the salary commanded by Ziyech, even though Chelsea are claimed to be open to letting him leave on loan.
The Italian champions are also claimed to be ready to make an offer for Newcastle United’s attacking star Allan Saint-Maximin.
