According to La Gazzetta dello Sport, the first name on Milan’s list for the defense is Liverpool’s Joe Gomez.
In fact, Crystal Palace had asked for him on loan as part of the Marc Guéhi deal, but received a firm no. Translation: if Gomez leaves, it will only be on a permanent transfer. Milan are preparing to start with an offer of 15 million euros; Liverpool value him higher, and there will need to be work on bonuses with the hope of not exceeding 20 million euros.

Milan, the priority, however, is simply to secure a reliable reinforcement.
The issue is that the Rossoneri’s move depends on Liverpool’s response. The Reds have already offered £35 million plus 10% of a future resale for Crystal Palace’s Guéhi, but haven't been given the green light. That is why the Italians' pursuit of Gomez has been put on hold, according to Gazzetta.
