The Italian club have been heavily linked with a move for Emerson in recent weeks as they look to strengthen their squad ahead of Paulo Fonseca's first season in charge.
Milan's main two right-back options include Davide Calabria and Alessandro Florenzi, although the latter is expected to leave the San Siro this summer.
As a result, the Rossoneri are keen to recruit a new right-back, leading to links with Emerson and Aston Villa defender Matty Cash.
Emerson recently admitted that it is "gratifying" to be touted as a potential target for the seven-time European champions.
Milan preparing fresh Emerson bid
While Emerson is keen to move to the Italian giants, the two clubs are yet to reach an agreement over a potential transfer.
However, according to journalist Fabrizio Romano, Milan are set to submit a new offer as they step up their efforts to sign Emerson this summer.
Milan are preparing to submit a proposal in excess of €15m (£12.7m), with the Rossoneri looking to finalise a deal by next week.
Although the two clubs are still in negotiations, Emerson has already reached an agreement to sign a five-year contract with Milan.
Why is Emerson set to leave Tottenham?
Emerson has proven to be a versatile option in the Tottenham squad, having operated across the backline since joining the club in 2021.
However, he failed to force his way into Ange Postecoglou's plans in the 2023-24 campaign, restricting him to just 11 starts in 22 Premier League appearances.
While he still has two years left to run on his contract, the Brazilian is seemingly keen to leave this summer as he looks to find regular game time elsewhere.
Tottenham are also ready to sanction Emerson's departure, as they continue to offload the fringe members of their squad.
Spurs have already offloaded Eric Dier, Japhet Tanganga, Ivan Perisic, Tanguy Ndombele and Joe Rodon, while Sergio Reguilon, Djed Spence and Bryan Gil are among those who could also leave the club this summer.