The 23-year-old arrived from Italian outfit Spezia in the last window but has not been able to nail down a regular starting role under Mikel Arteta during his time in North London.
Kiwior has made only five starts in all competitions over the last 11 months, with two of those coming in the EFL Cup.
According to 90min, Kiwior is keen to play more regularly, and The Gunners are open to granting the defender a loan move away from the Emirates Stadium in January.
The report adds that with the possibility of the defender becoming available in the New Year, AC Milan have emerged as one of the frontrunners to secure the 23-year-old's services and are preparing to open discussions with Arsenal over a potential move.
It is understood that the Rossoneri are keen on a loan move for Kiwior, with the option to purchase him outright next summer.
The Serie A giants are also believed to be happy to agree with an obligation to buy the player next summer if it will help get the deal done.
AC Milan are expected to be active in the upcoming transfer market as they try to bolster their defensive line, with the likes of centre-backs Malick Thiaw and Pierre Kalulu currently sidelined through injury.
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