AC Milan will reportedly entertain offers of around €100m (£85.5m) for Portuguese attacker Rafael Leao this summer amid links with Paris Saint-Germain.
The French champions are believed to be targeting Leao as one possible replacement for Kylian Mbappe, who is now understood to have told the club that he will leave this summer.
With Mbappe set to depart as a free agent, PSG will not pocket a single penny from his sale, but they will save a staggering €200m (£171m) in yearly wages and will not have to pay the Frenchman his loyalty bonus either.
Luis Enrique's side will not spend the entirety of their funds on a successor to Mbappe, but a marquee attacker is high up their wishlist, and Les Parisiens plan to target up-and-coming players rather than established superstars as they enter the post-Mbappe era.
At 24 years of age, Leao fits the bill, although he recently signed a new long-term deal with Milan, who have him under contract until 2028 and agreed a mammoth €175m (£149.7m) release clause with his camp.
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According to Gazzetta dello Sport, however, Milan accept that PSG will not be triggering that option, and the Rossoneri will listen to bids closer to the €100m (£85.5m) mark this summer.
PSG are supposedly yet to firm up their interest in the former Sporting Lisbon youngster, and Milan are not guaranteed to accept any reasonable offer that the French champions do decide to lodge.
PSG could also have to fend off stiff competition from Premier League trio Newcastle United, Manchester United and Manchester City to capture Leao, who spent one season in Ligue 1 with Lille in the 2018-19 campaign.
Since arriving at San Siro in 2019, Leao has racked up 50 goals and 45 assists in 192 matches for the Rossoneri, leading Milan to Serie A glory in the 2021-22 season and being named the division's Player of the Year for the same campaign.
The 24-year-old has seven goals and nine assists to show from 29 contests in the current season, although he is on a 16-game scoring drought in Serie A stretching back to a 1-0 beating of Hellas Verona on September 23.
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As well as Leao - who would step into Mbappe's shoes in the left-wing position - PSG are also considering splashing the cash on a new out-and-out striker, where Randal Kolo Muani and Goncalo Ramos will be their only two options once Mbappe leaves.
Napoli talisman Victor Osimhen is currently said to be PSG's priority target for the summer window, but as is the case with Leao, he has also recently put pen to paper on a renewal with a nine-figure release clause.
The Nigerian's option is understood to have been set at €130m (£111.2m), but his imminent exit from Napoli has already been confirmed by himself and club president Aurelio de Laurentiis.
Mbappe was dropped to the bench for Saturday's Ligue 1 clash with Nantes, but the 25-year-old was introduced in the second half and scored a penalty to seal a 2-0 win for Les Parisiens.
The former Monaco protege is expected to make the switch to Real Madrid once he has agreed the terms of his PSG exit, and Blancos president Florentino Perez has allegedly already told members of the team that Mbappe will be arriving at the Bernabeu this summer.
Ben Knapton
