Boruc is under contract at Parkhead until 2011 but has been heavily linked with a move, with the likes of Milan, Bayern Munich and Spurs reportedly interested.
And with Milan No 1 Dida set to leave the San Siro in the summer - and understudy Zeljko Kalac also a possible departure - general manager Ariedo Braida admits a move for Boruc could be on the cards.
Quoted in the Daily Record, he said: "Boruc is an excellent goalkeeper. He has been outstanding for the past few years for Celtic in the Champions League.
"We are going to lose Dida and maybe our No 2 'keeper Kalac too so we need someone new.
"Boruc's valuation is high - £10million is a lot to pay - but I cannot exclude anything and it might still be possible to sign him.
"Soon the transfer window will be open and then we will see how the market is."