Mirallas, 28, reportedly wants away from Everton as his relationship with manager Roberto Martinez disintegrates. Martinez blocked a potential move from Goodison Park to Premier League rival Tottenham Hotspur.
The Belgian winger has only made seven appearances in the Premier League, despite dressing 12 times. Mirallas suited up 30 times last year, played in 29 matches last year and scored seven goals. Mirallas has yet to score in the Premier League this year, but he has one goal in the Capital One Cup.
Having only played 209 minutes this year, Mirallas could be looking for a move away from Everton to get more first team action ahead of next summer's European Championship. Mirallas is trying to get back into Marc Wilmots' Belgian national team squad. He was not called up for the Diable Rouges' last two friendlies.
Mirallas joined Everton in 2012, after scoring 34 goals in 67 appearances over two seasons for Olympiacos in Greece.
Where would Mirallas fit into the Milan squad? He can play either wing or as a center forward. With M'Baye Niang starting to look comfortable on the left wing, Mirallas could be an instant-impact player on the right wing, which has been a major question mark for Milan. Alessio Cerci and Keisuke Honda have not impacted Sinisa Mihajlovic's squad in the way the club needs this season.
TransferMarkt.com values Mirallas at 15 million euro.