AC Milan are eyeing Atletico Madrid striker Diego Forlan.

While president Enrique Cerezo insists Atletico will not sell Forlan - a deal with Milan would make perfect business sense.

It's emerged that Atletico still owe Milan money from fees for past signings Cosmin Contra, Jose Mari, Javi Moreno and Fabricio Coloccini - and this debt could be immediately wiped with the right agreement for Forlan.