The Poland international previously played in Italy for Spezia, before he earned a move to Arsenal in January this year.
Kiwior was restricted to just eight appearances in the second half of last season, as Mikel Arteta preferred to utilise his first-choice central defensive pairing of William Saliba and Gabriel Magalhaes.
Despite having a full pre-season to work with his Arsenal teammates, Kiwior has still struggled for consistent playing time in the current campaign.
Kiwior has started just two Premier League games this term, leading to speculation about his long-term future in North London.
AC Milan have supposedly identified Kiwior as a potential target, as they look to bolster their defensive ranks in the winter transfer window.
According to Italian outlet Tuttomercatoweb, the Rossoneri are set to be joined by domestic rivals Roma in the race for Kiwior's signature.
The report claims Roma boss Jose Mourinho is an admirer of Kiwior and wants to bring him to the Stadio Olimpico on a loan deal.
Despite being able to call upon the likes of Evan Ndicka, Gianluca Mancini and Diego Llorente, Mourinho is seemingly keen to sign a new centre-back due to Chris Smalling's ongoing injury issues.
The Englishman played 47 competitive matches last season, but injury has restricted him to just three appearances this term.
While Kiwior is attracting attention from Serie A, Arsenal are unlikely to sanction a departure in the January transfer window.
With Jurrien Timber sidelined with an anterior cruciate ligament injury, the Gunners are not blessed with too much strength in depth in central defensive areas.
Arsenal will also take into account Takehiro Tomiyasu's impending absence, with the Japan international set to represent his country in January's Asian Cup.
Kiwior, who has earned 17 caps for his country, is currently with the Poland squad preparing for a Euro 2024 qualifier against the Czech Republic and a friendly meeting with Latvia.