Núñez is coming off his least productive season with Liverpool, scoring seven goals in 47 appearances.
He has yet to justify the substantial investment the Reds made when they signed him from Benfica in 2022 for €85 million.
Sky Sports also reports that Dusan Vlahovic, Rasmus Højlund, and Arnaud Kalimuendo are other players being monitored by AC Milan.
AC Milan wants Darwin
AC Milan has initiated contact with Liverpool regarding the potential signing of Darwin Núñez, according to Sky Sports Italia, via Abola.
The Italian club has reportedly even spoken with the former Benfica forward, attempting to persuade him to move to the San Siro.
Rafael Leão's team is still keen to sign a striker this summer, but they face competition for Núñez, who is also being pursued by Saudi Arabian club Al Hilal.
The Uruguayan international has been a regular feature in Jürgen Klopp's pre-season plans, scoring four goals in three games.