The 22-year-old Portuguese full-back is currently on a season-long loan from Manchester United, and he has been great for Milan, particularly offensively in Stefano Pioli's side.
After he fell behind Aaron Wan-Bissaka in the Manchester United pecking order, Metro are currently reporting that Milan are keen to make the move for Dalot permanent, initiating talks with United.
Whilst earlier this month Ole Gunnar Solskjaer revealed that he is 'looking forward' to bringing Dalot back to Manchester United next season, with this being a sign that United will not be selling the full-back.
However, Milan are determined to try and keep him, and have started talks with United, with an opening £12 million bid.
Dalot arrived at United from Porto in 2018 for £18 million, but he endured a tough time at Old Trafford due to inconsistency and a lack of fitness.
When Wan-Bissaka arrived from Crystal Palace, Dalot's playing time became increasingly limited, leading to his loan spell in Italy, even facing United in the UEFA Europa League earlier in March.
It is expected that the fee will have to go up to around £18 million for United to accept it, but £12 million is a good starting point for Milan.
Dalot has played in 24 games for Milan this season in all competitions, being utilised both as a right-back and as a left-back, proving to be a good attacking outlet on the flanks for the Italian side.