The Gunners signed the defender from Spezia in January this year but he has continued to remain a bit part player at the Emirates into this term.
The 23-year-old centre-back has made just 19 appearances for the Gunners and there are suggestions that he could leave in the winter window, with his stock in Italy remaining high.
AC Milan have had their eyes on him for several months and have been plotting to hold talks with the Gunners over a potential deal.
And according to Italian daily Gazzetta dello Sport (via Tutto Mercato), Kiwior has continued to remain the Rossoneri’s top defensive target in January.
The Serie A giants like the defender and are keen to push forward with an attempt to take him to the San Siro.
AC Milan are eyeing signing him on an initial loan deal and are prepared to include an option to buy in the agreement.
It remains to be seen whether Mikel Arteta would be prepared to part ways with the Pole in the middle of the season.