Milan are prioritising a permanent move for Chelsea loanee Fikayo Tomori, but will need a place in the Champions League to finance the move.
Tuttosport claims Tomori, who was heavily criticised by the Italian media after the Lazio defeat, is at the top of the priority list for the Rossoneri.
But the newspaper claims the price-tag of €28m will prove to costly for the Diavolo, should they spend another season outside the Champions League.
Milan are currently in a five-way battle for a place in the prestigious competition, joint on points with Napoli and Juventus, with five games remaining.
The English defender moved on loan to Milan last winter and has played 12 Serie A games since joining the Serie A giants.