Arsenal [Images] are willing to talk to AC Milan about striker Emmanuel Adebayor, the Italian club's chief executive Adriano Galliani said on Tuesday.

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Milan are seeking a main striker and have made no secret of their interest in Adebayor, who has also been linked in the media with Barcelona.

"Today Arsenal sent us a letter saying they were willing to talk to us about Adebayor," Galliani told Antenna3 television, having previously said the Togo player was too expensive.

"If Adebayor decides to leave, Milan definitely want him but it is clear that if an offer arrives from Barcelona it would be difficult for him to say no."

Milan are also tracking Chelsea forwards Didier Drogba [Images] and Andriy Shevchenko but have said tax laws in Italy [Images] make it difficult for them to compete with English and Spanish clubs on transfers and wages.

Carlo Ancelotti's side, who will play in the UEFA [Images] Cup next season after finishing fifth in Serie A last term, need a striker following the sale of Alberto Gilardino to Fiorentina and a serious knee injury to Ronaldo [Images].

The Brazilian's contract ran out at the end of last month and he is not expected to be offered a new deal even if he fully recovers.

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