AC Milan are ready to sell three players to free up room for Zlatan Ibrahimovic

The Serie A giants are interested in the striker and will pay him £3.5m a year

Fabio Borini, Franck Kessie and Ricardo Rodriguez have all been put up for sale

Milan want to raise £52m so they can reinvest the money in new signings

AC Milan are reportedly ready to sacrifice three players in January in order to free up funds and space to pave the way for Zlatan Ibrahimovic's return.

The former Sweden international is being lined up for a sensational return to Milan after confirming this week he will be leaving LA Galaxy after two prolific years in the MLS.

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Ibrahimovic stated earlier this year that he still has the ability at 38 to make a difference in Italy's top flight and according to La Gazetta dello Sport, Milan are prepared to offer him £3.5milllion in wages.

Zlatan Ibrahimovic left LA Galaxy earlier this week and is lining up a return to the Serie A

Franck Kessie of AC Milan pictured

Ricardo Rodriguez of AC Milan pictured

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The Italian outlet claim Milan, who are languishing in 14th position in the Serie A table, will first look to raise £52m by selling Fabio Borini, Franck Kessie and Ricardo Rodriguez when the window opens in January.

Milan have outlined their winter transfer targets, which includes Ibrahimovic, and have put Borini, Kessie and Rodriguez in the shop window to accommodate new signings.

However, Ibrahimovic is said to have some reservations about returning to Milan for a swansong, having established a strong reputation during his two years at the club when he helped them win their last Serie A title in 2011.

The veteran forward also has several options on the table with Napoli and Bologna expressing interest in him.

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Attacker Fabio Borini (right) is another player Milan are hoping to part with in January