The Rossoneri are willing to double Vidal's wages and want him "to complete their new-look midfield alongside summer signings Lucas Biglia and Franck Kessie."
Milan have already spent big this summer and have brought in a host of new players, but they appear ready to continue their spending spree.
However, they will be aware that attracting Vidal will be difficult, as Inter Milan have already seen an approach for the 30-year-old fail this summer .
The Rossoneri have made headlines in this transfer window with their dealings, most notably landing defender Leonardo Bonucci from Juventus, a move Goal's Carlo Garganese feels puts the club back on the map:
Carlo Garganese @carlogarganese
Bonucci to Milan is a great transfer for Serie A, it means ACMilan are officially back and can become a great European cub again2017-7-13 22:02:02
A move for Vidal looks ambitious, but having already brought in Bonucci, Andre Silva and Kessie among others, Vincenzo Montella's side may be optimistic they can also tempt Vidal.
The Chilean is a combative, box-to-box midfielder, and his playing style is neatly summarised by Squawka:
Squawka Football @Squawka
Arturo Vidal for Bayern in the Bundesliga since 2015/16: Most tackles won (113) Most fouls committed (112) Combative to say the least. 🤕 https://t.co/svIkMbk6Op2017-7-26 10:51:00
According to Chilean newspaper El Mercurario (per Football Italia), Vidal rejected a €57 million move to Inter last month due to his relationship with Juventus, where he spent four years before signing for Bayern.
That suggests Vidal may also turn down any approach from AC Milan and stay with the German champions where his tenacity and energetic playing style make him a key figure for Carlo Ancelotti's side.