Porteous has rejected the offer of a new contract at Easter Road and is poised to move on from Hibs to continue his development elsewhere.
Hibernian are hoping to now sell him during this month’s transfer window to bring in cash and Udinese are keen.
The Italians and Hibs are in talks, but no agreement has yet been found for Porteous to move to Italy.
Playing in Serie A is thought to appeal to Porteous and would offer him a chance to test his skills in one of the world’s top leagues.
Udinese currently sit a lofty eighth in the Serie A standings, just six points off a top four place.
Porteous has clocked 23 appearances for Hibernian so far this season and Udinese have been impressed by what they have seen of the defender.
Despite being just 23 years old, Porteous has enjoyed over 150 outings for Hibernian.