AC Milan's summer masterplan: sell Leao to fund Goretzka, Nusa and Kim

The Leao sale: the financial engine of the revolution

The Rafael Leao saga has reached a point of no return. Following the 1-0 defeat at Lazio on 15 March, the Portuguese winger refused Massimiliano Allegri's embrace after being substituted in the 66th minute and clashed with Christian Pulisic in the Olimpico dressing room. Milan have acknowledged the situation and for the first time have concretely opened the door to selling their number 10.

Leao's contract runs until 30 June 2028 and contains a release clause of €175 million, a figure now considered far from his real market value. According to ACMilanInside and CalcioNews24, the board have set a starting price of between €80 and €100 million to enter negotiations. According to Transfermarkt, four clubs have expressed concrete interest: Arsenal, who are looking for a left-wing reinforcement after the possible departure of Martinelli, Bayern Munich, who came close to signing Leao last summer before pivoting to Luis Díaz, Barcelona, who have long tracked the Portuguese and Chelsea, although this last option appears the least likely.

The Portuguese winger's 2025/26 season tells a story of light and shade: 9 goals and 2 assists in Serie A, an improvement on last season's 8 goals but accompanied by a stark drop in successful dribbles — just 20, a far cry from the 57 of the previous campaign — and an increasingly complicated relationship with his surroundings.

Leon Goretzka: the free-transfer dream from Bayern Munich

The hottest name for the Rossoneri midfield is Leon Goretzka. The German midfielder, born in 1995, will leave Bayern Munich on a free transfer at the end of the season, as officially confirmed by the Bavarian club on 9 March 2026. A consensual separation after eight seasons in which Goretzka amassed 271 appearances and 45 goals in the Bayern shirt, winning the Champions League in 2020 among other trophies.

Goretzka is a modern and complete midfielder: imposing physicality, an ability to arrive late in the box and the tactical intelligence that would make him a perfect fit for Allegri's midfield three, where he would partner Rabiot at the heart of the Rossoneri engine room. This season he has made 21 appearances and scored 2 goals in the Bundesliga, starting 16 of those matches.

According to 90min.com and CalcioMercato.it, Milan have already taken concrete steps by tabling an offer of a three-year deal worth €5 million net per season plus bonuses. Goretzka currently earns €7 million net at Bayern, meaning the Rossoneri proposal would require a pay cut. The competition, however, is fierce: Juventus, according to PianetaMilan, are serious about the German and can play the Champions League card. Inter and Napoli are also monitoring the situation.

Kim Min-jae and Gila: the hunt for a centre-back

Allegri does not only want a world-class midfielder. The coach has asked the board — CEO Giorgio Furlani, technical director Geoffrey Moncada and sporting director Igli Tare — for a centre-back with international experience. The first name to emerge is Kim Min-jae, formerly of Napoli and currently at Bayern Munich.

Kim, born in 1996, is under contract with Bayern until 2028 and his transfer value is estimated at around €30 million. The South Korean defender already knows Serie A and would represent an immediate top-level addition. The main obstacle remains his high salary in Bavaria, which would be difficult for Milan to sustain without a significant reduction.

As reported by NapoliMagazine on 19 March, however, the top target for the defence may actually be Mario Gila of Lazio, a younger profile (born 2000) and considerably more affordable. Kim would remain a luxury option should the financial conditions allow.

Milan's defence is the best in Europe this season with just 21 goals conceded in 29 matchdays, but Allegri wants to raise the quality and depth of the department further for a season that will include Serie A and European competition.

Antonio Nusa: the chosen one for the post-Leao era

For the left wing the name has already been identified: Antonio Nusa. The Norwegian, born in 2005, currently at RB Leipzig, is the profile chosen by the board to take up Rafa's mantle on the left flank.

Nusa, born in Norway to a Nigerian father, joined Leipzig in the summer of 2024 from Club Brugge for €21 million plus add-ons. In his first Bundesliga season he registered 3 goals and 4 assists in 25 appearances. This season his numbers are more modest — 2 goals and 2 assists in 23 appearances — but his talent remains undeniable, as demonstrated by his performances for the Norwegian national team in the World Cup qualifiers, where he gave Italy's defence a torrid time.

Leipzig value him at around €35 million, a figure that could drop should the German club fail to qualify for next season's Champions League: Leipzig currently sit fifth in the Bundesliga and missing out on qualification could force them to sell their prized assets.

The numbers behind the revolution: how Milan can fund it all

Milan's masterplan rests on a precise financial balance. Selling Leao for a fee of between 80 and 100 million would generate the resources to fund the entire summer campaign. Goretzka would arrive on a free transfer, impacting the budget only through his salary of around €5 million net per season. Nusa would cost approximately €35 million in transfer fees. Gila or Kim would complete the defence with an outlay of between €20 and €30 million.

The remaining surplus — estimated at between €15 and €35 million — could be earmarked for the purchase of a centre-forward, with Moise Kean, Mateo Retegui and Anastasios Douvikas at the top of the list.

A further midfield option, should Fofana depart, is Mateus Fernandes of West Ham. The Portuguese midfielder, born in 2004, has a release clause of €32 million that can be activated if the London club are relegated — they currently sit in the Premier League relegation zone. Competition from Manchester United and Manchester City makes this a particularly difficult pursuit, however.