The Spurs are looking to offer high wages to lure Kessie away from San Siro.
Spurs are ready to offer Kessie a lucrative salary of £6.8m per year in order to lure him away from San Siro.
However, the North Londoners are facing competition from Chelsea, who consider the Ivory Coast international as a top target to bolster their midfield.
Spurs believe the presence of Sporting director Fabio Paratici could provide them the edge in the transfer race.
Paratici is said to have held talks with Kessie’s agent Ataganga regarding a potential move next summer.
The former Juventus chief has already made his presence felt in the transfer market by bringing in players like Cristian Romero and Gollini from Serie A. Kessie could be next in the line.
Kessie has been cited as an alternative for Tanguy Ndombele, who is facing an uncertain future at the Premier League side.
The Ivory Coast midfielder has been a key cog in the midfield for Milan in recent seasons and his impressive 2020/21 season has turned the heads of Europe’s top clubs.
In addition to his defensive capabilities, the 24-year-old can also act as a deep-lying playmaker and has the knack of scoring goals.
Spurs boss Nuno Santo prefers more industrious midfielders and Kessie fits the bill.
Kessie could be easily persuaded if a big club comes knocking at his door with even more lucrative offers.
It remains to be seen whether Spurs can beat the other clubs in the transfer race next summer.