Kudus was heavily courted by Everton last summer and he had an agreement in place to join the Merseyside club.
But Ajax rejected any overtures for the player and stuck to their guns in order to keep him in Amsterdam.
Everton are still monitoring Kudus with a view to potentially signing him in the future and could try their luck once again in the new year.
But Everton could face heavyweight competition as, according to Italian outlet Calciomercato.com, the attacking midfielder is also being watched by AC Milan.
The Rossoneri want to add more goals and creativity to their squad in the January transfer window.
They are looking at other forwards as well, but Kudus is very much part of their winter shortlist.
The Ghanaian has scored ten goals in 21 appearances for the Dutch champions in the ongoing season.
He could further add more millions to his price tag if he catches the eye with Ghana in the World Cup.