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0Milan's squad building for the upcoming season is encountering numerous difficulties because they haven't managed to clear out the squad. There are at least 4 or 5 players on the market, yet the sole departure so far does not belong to this group.
That is Zachary Athekame, a 21-year-old right-back who was loaned to Lyon without a purchase option. Milan's idea is to give the Swiss player more playing time, accelerate his development, and then bring him back or sell him at a high price in the future. Two or three of the names Christian Comotto, David Odogu, Andrej Kostic, Alphadjo Cisse, and Francesco Camarda will leave in a similar way to gain space for growth. This is not an area of concern for Milan.
The main problem the Rossoneri are facing is the large "dead weight" that holds the key to their entire transfer window. The most troublesome is Rafael Leao, who was expected to leave San Siro this summer for around 50-60 million euros, but currently no club is willing to pay that amount. Galatasaray is the only team still interested, but they offer only 30 million euros, up to a maximum of 40 million including bonuses, and Milan is very hesitant. Aside from moving Leao to make room for a new player and free up the wage bill, the funds from this deal are also crucial for their ability to shop in the final two weeks of the transfer window.

Leao is the player Milan most wants to sell but has not yet managed to offload
While Santiago Gimenez is getting closer to FC Porto (Milan proposed that Porto include young midfielder Rodrigo Mora in the deal, but it has not been accepted), Christopher Nkunku has also been told to seek a new club. The French player was expected to be useful for coach Ruben Amorim's plans, but after training sessions, he failed to convince the Portuguese manager. Nkunku is currently of interest to Roma and a few clubs in England and Germany, but Milan may be forced to sell him for much less than the nearly 40 million euros they invested a year ago.
Milan's clearance list is still quite long. Youssouf Fofana and Fikayo Tomori are being inquired about by Nottingham, Leeds United, and Everton; Samuel Ricci has attracted interest from Atalanta, but all remain just rumors. Pervis Estupinan is the most unsellable item, with even no rumors surrounding him.
Currently, Milan still aims to add 2 or 3 new players, focusing on full-back and attacking midfielder positions, but without any sales, everything has become extremely deadlocked.