Schalke rejected a last-minute offer from AC Milan for Kabak in the last transfer window as they felt they did not have the time to properly source a replacement.


The German giants have not ruled out selling the centre-back in the winter transfer window as they continue to struggle financially and look for an injection of cash.



Kabak has also been strongly linked with injury hit English champions Liverpool, who considered a move for him in the last transfer window and continue to rate him highly.


However, AC Milan appear to be preparing to make the first move in the race for Kabak.


According to Italian daily Corriere dello Sport, the Serie A giants are prepared to slap in an offer worth €15m for the defender at the start of the new year.



AC Milan are prepared to pay more in terms of bonus payments should they qualify for the Champions League at the end of the season.


Kabak is one of their top targets and the Milanese giants believe that their offer could be good enough to convince a cash-strapped Schalke to sell.



Schalke though rate Kabak highly and may feel the proposal is too low, while the possibility of Liverpool entering the chase could also push the defender’s price up.