AC Milan chief Giorgio Furlani is driving plans for a NextGen team next season.
TMW says Furlani sees the B team introduction as a personal legacy initiative and is determined to have the team launched in time for next season.
A stadium to house the squad is being scouted and staff are being identified.
Furlani sees the NextGen team as a crucial plank of the new Milan, with the board casting envious eyes at the success of Juventus' NextGen squad.
The likes of Fabio Miretti, Nicolo Fagioli, Samuel Iling-Junior and Matias Soule are all players who came through Juve's NextGen Serie C1 team.