Giroud won the Champions League with Chelsea recently, but is preparing for life away from the Blues next season.
The Frenchman is out of contract this summer and he is not likely to sign a new deal despite suggestions that Chelsea are keen to offer him an extension.
A move to Italy has been mooted for a while and it has been claimed that Giroud is moving ever closer to consenting to a transfer to AC Milan.
According to Italian daily Gazzetta dello Sport, the Frenchman is on the verge of agreeing on a move to the San Siro this summer.
AC Milan have been in talks with Giroud for a while and he has been their primary forward target in the ongoing transfer window.
The striker is keen to continue to earn a salary of €4m per season and AC Milan are prepared to adhere to his request.
Italy’s tax laws have allowed AC Milan to agree to accommodate Giroud’s wage demands without burning a hole in their pockets.
The deal between his agents and AC Milan is being finalised and it is likely to be done soon.
