Amorim, 41, was named Max Allgeri’s successor after the Italian was sacked for failed to bring Champions League football back to the San Siro.
The former Man United boss has had a tricky start to his AC Milan career, however, failing to win a single one of their pre-season games so far as the players get to grips with his infamous 3-4-2-1 system.
Having requested the pre-season period to get a good look at the players at his disposal, the coach has now concluded that a significant clear-out is necessary.
According to Sky Sport Italia, Amorim has written up a list of players he would like the club to sell as part of a summer overhaul.
Former Chelsea duo Nkunku and Tomori are the most notable names on the list with Youssouf Fofana, and young centre-back David Odogu also expected to leave.
Nkunku, 28, only joined AC Milan from the Premier League side last summer but disappointed, scoring eight goals and providing three assists in his 35 games.
Tomori, 28, on the other hand left Stamford Bridge left the club during Frank Lampard’s first spell back January 2021 on an initial loan before joining permanently six months later.
The centre back remained a key player for AC Milan last season, starting 31 of his 33 Serie A games.