The 27-year-old defender joined Paris Saint-Germain in 2017, and he has two years left on his current contract.
Milan’s technical director Paolo Maldini demonstrated on Saturday that the club had had conversations with Aurier’s agent last year.
Before the rossoneri finished the season with a 3-0 win over Cagliari to claim sixth place in Serie A, he said: “We spoke to their agent last year.
“We hope to finish the season well, and then in the 3 weeks we have to work in the market.”
Italian sports journalist Fabrizio Romano reported that Aurier is the main target of Milan’s right-back this summer.
The Ivorian has made a renaissance to José Mourinho after being frozen Mauricio Pochettino before this season.
He scored once and added five assists in 33 games on the most sensible flight, and would also have caught the eye in Monaco.
Former Spurs coach Paul Mitchell is now in Ligue 1, after joining RB Leipzig in June.
And Mitchell has made Aurier one of his main goals for the summer exchange, with Sky Sports.
The zaguero also recently dreamed of returning to the Parisians and finishing his career with the French giants.
The Spurs will put the Ivorian at around 22 million pounds after paying PSG 23 million pounds for it in 2017.
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