Sissoko joined Spurs from Newcastle United for £30m last summer but has struggled to establish himself in the first team at White Hart Lane, making just six Premier League starts.
Reports have suggested that Mauricio Pochettino could look to move the France international on in the summer in order to help raise funds for other targets.
Calciomercato claims that AC Milan have been alerted to the 27-year-old's possible availability and have made him one of their top targets for the summer.
The Serie A outfit are expected to bring in a number of new players during the summer, when it is hoped that Chinese consortium Sino Europe Sports will have completed their takeover.
Milan currently sit seventh in the Serie A table, 10 points adrift of the Champions League places.