The two giants of European football face off in the Champions League tie on Wednesday at San Siro, and the Spain defender has said that if he were ever to leave Barca, he would like to join the Italian side.
"I have always said that if I left Barcelona I would like to go to Milan," Puyol told reporters.
"Milan are a team that I love, they are my second team. Everyone at Barcelona knows that it is a complicated tie. If we don't do things the right way, we will go out."
Puyol spoke of the respect the Catalan giants have for their opponents' heritage.
"Milan are a good team that have made many changes," he added. "They have improved a lot recently and will play us at a great time. We respect them, especially considering the history they have.
"The danger from them is very clear – they have some great players. This year they have begun a new project and are growing all the time.
"We are not afraid of just one player of theirs, but having said that, Stephan El Shaarawy is playing well at the moment."
The second leg of the tie will be on March 12 at Camp Nou.