The Rossoneri have been in talks with Tottenham over a deal for Japhet Tanganga but he is not the only Spurs star they are keen on signing.
AC Milan have also asked Tottenham managing director of football Fabio Paratici about the possibility of a move for midfielder Sarr.
AC Milan are keen on bolstering their midfield and Lille man Renato Sanches is one of their top targets, while Sarr is another player on their radar.
The 19-year-old spent last season on loan at French side Metz and AC Milan want to take him away from Tottenham on an initial temporary basis.
But according to Italian daily Corriere della Sera, the Rossoneri are having hard time securing a deal for Sarr as they are yet to convince Tottenham to agree to send him on loan with an option to buy.
Spurs boss Antonio Conte has run the rule over the majority of his squad and has already deemed several players surplus to requirements while it is unclear what role Sarr has under the Italian for the new season.
The Senegalese is yet to play for Tottenham as he remained on loan at Metz last season following the completion of a permanent move to the north London giants.
