The Welsh international joined Spurs from Southampton for £5 million in May 2007.
However, the defender has still yet to finish on the winning side in the Premier League in any of his 24 outings.
The 20-year-old, who is currently behind Benoit Assou-Ekotto in the pecking order, may find his first-team opportunities limited further following Harry Redknapp's acquisition of versatile Sheffield United full-back Kyle Naughton.
And, according to representative Peppino Tirri, Bale would be keen on a move to the San Siro, should the Rossoneri come calling.
"It's true, the player likes Milan but for the moment no official offer has arrived for him," Tirri told calciomercato.it.
"Many coaches are a fan of Bale, Redknapp included. Unsellable? In today's market there is no such thing as an unsellable player.
"However, no offer has come in, we have not talked about it with Tottenham, nor of his price."
NEWS: Jol linked with Bale bid
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