San Siro side keen on Stamford Bridge stars.
Chelsea stars dominate an eight-strong list of targets drawn up by AC Milan vice president Adriano Galliani to sign this summer.
In an attempt at a major squad overhaul, Milan are eager to land a whole host of stars and Chelsea strikeforce Didier Drogba and Nicolas Anelka head the list.
Galliani has publicly claimed that signing Drogba may prove difficult but sources in Italy suggest snaring strike partner Anelka would be possible.
Villas-Boas has Roman Abramovich’s extreme wealth at his disposal and does not need to rely on player sales to sign his targets but the Chelsea manager must trim his bloated squad this summer.
And more Chelsea stars are on Galliani’s radar – Michael Essien, Alex and Salomon Kalou are also wanted, along with Real Madrid’s Kaka and Bayern Munich duo Bastian Schweinsteiger and Arjen Robben.
It is fairly possible that incoming Chelsea boss Andre Villas-Boas may wish to make big changes at Stamford Bridge so that the Blues squad resembles more his own style than the previous manager’s who have taken the hot seat at the West London club.
There has been much talk of a possible move for FC Porto goal machine Radamel Falcao and the arrival last January of Fernando Torres already put pressure on Nicolas Anelka and Didier Drogba up front and youngster Daniel Sturridge may also figure next term after his impressive stint on loan at Bolton.
However, quite why AC Milan would have to invest so heavily in a squad that secured the Serie A title last term is beyond me. Also it is surely more likely that Massimiliano Allegri will look to reverse the ageing nature of his Rossoneri squad and therefore not look to bring in two strikers over the age of 30.
There has been much talk of a possible exit of midfielder Michael Essien but the Ghanaian is still a hugely important player at Stamford Bridge and any possible sale would have to take into account that the former Lyon man has now returned to international duty so will probably miss a good six weeks taking part in the African Nations Cup in January and February.
Also squad players like Salomon Kalou would surely just be swapping one bench for another. Brazilian centre back Alex may find his first team chances at Chelsea hampered by newly arrived David Luiz so he may well be a player that does leave the Premier League side this summer.