Arsenal signed the centre-back from Spezia in January this year but has so far been a bit part player at the Emirates.
He has made just eight appearances in all competitions this season and there are suggestions he could be allowed to leave on loan in the winter window.
AC Milan are interested in signing him but their initial enquiry for the defender did not go anywhere.
But according to Italian outlet Calciomercato.com, the Rossoneri are again planning to hold talks with Arsenal for the centre-back.
AC Milan are in the market for defensive reinforcements and Kiwior is one of their top targets.
The Serie A giants are prepared to offer a lucrative loan deal to Arsenal with an option to buy.
However, the final decision on Kiwior’s future at the Emirates will depend on Arsenal boss Mikel Arteta’s decision.