The Italians made their first move for Manchester City's powerful African forward earlier this week when the two clubs met to consider an offer for AC's Brazilian forward Alexandre Pato.
The bid for the 20-year-old was dismissed by Milan vice-president Adriano Galliani, who then enquired about Adebayor, the highest-paid player on the Eastlands staff.
Target man: Emmanuel Adebayor is believed to be unhappy at Manchester City after they failed to get a place in the Champions League
Milan accept the Togo international will cost them at least the £25million City paid Arsenal for him a year ago.
Judging by the approach the Eastlands club made for Nikola Zigic before the Valencia striker joined Birmingham for £6m, however, it is clear they are prepared to offload Adebayor. He scored 14 goals in 25 Premier League appearances last season.
According to Zigic's representative, there had been discussions between the Serb marksman and City, with the eventual sale of Adebayor to Valencia as part of any deal.
Adebayor enjoyed a mixed season with City, who missed out on the Champions League place that he had envisaged when he left Arsenal almost 12 months ago. He was traumatised when the coach carrying the Togo national side in Namibia came under terrorist attack on their way to the Africa Cup of Nations Finals.
There have been suggestions, denied by Adebayor's agent Stephane Courbis, the player was unsettled enough at City to be eager for a move if a transfer came up.
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