AC Milan have reportedly identified PSV Eindhoven forward Cody Gakpo as a potential transfer target for 2023.

Throughout the summer window, Gakpo was heavily linked with an exit from his current Dutch club, only for none of the interested clubs to meet his valuation.

Despite the distractions, the 23-year-old has still been able to put together a productive start to the season, contributing 13 goals and 11 assists from just 18 appearances in all competitions.

While there is still over three-and-a-half years remaining on his contract, PSV are expected to be open to a sale in a future transfer window if their valuation is met.

Gakpo has previously acknowledged that he had been ready to move to Manchester United, while club director John de Jong backed up those comments by admitting that PSV expected to lose their most prized asset.

Speaking to Voetbal International, De Jong said: "Manchester United signed up at the beginning of the transfer period. They expressed their interest. But after that, it took a long time."

Although United appear ready to make a fresh approach during 2023, Fichajes claims that Milan are among three clubs who are ready to launch rival bids.

The report claims that last season's Serie A champions may be prepared to make their move during the January window in an effort to see off rival interest.

Despite being well-stocked for options in the final third, Milan face a battle to stay in the title race this term as Napoli and Atalanta BC remain unbeaten after 10 matches, keeping Milan three points off the pace.

Real Madrid are also allegedly open to negotiating a deal for Gakpo, although it appears unlikely that they would push through such a high-profile deal at the midway point of the campaign.

The Netherlands international is said to be valued in excess of €50m (£43.4m), an asking price which would realistically keep Premier League clubs at the front of the queue for January.

The report further adds that Leeds United still have Gakpo at the top of their wishlist and have reportedly made positive steps when it comes to agreeing terms over a deal.

Nevertheless, it was claimed at the start of last week that Gakpo is more likely to move to a bigger club than the Yorkshire giants, who are currently struggling towards the bottom of the Premier League table.

Gakpo is due to go head to head with English opposition later this week when PSV play Arsenal in the Europa League on Thursday evening. body check tags ::