Jose Mourinho’s Spurs are keen to land Rudiger to bolster their defensive options, but Chelsea are reluctant to strengthen domestic rivals and would prefer a solution abroad.
Rudiger has been offered to a number of clubs across Europe, but it is AC Milan who are doing the heavy lifting on a deal.
They have now kicked off talks with Chelsea in a bid to take Rudiger to the San Siro.
The Rossoneri want to capture Rudiger on loan, but may also been keen for Chelsea to shoulder a portion of the Germany international’s salary.
It has been suggested that Chelsea could also look for Rudiger to sign a contract extension before he goes out on loan.
The 27-year-old has played in Serie A before, enjoying a spell with Roma from 2015 until 2017.
He could now be set to spend the season back in the Italian top flight, unless Chelsea have a rethink over loaning him to Tottenham.