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While the Ivory Coast international is regarded as a key man at San Siro, Milan's financial situation may result in a sale during the January transfer window.
According to Sport Mediaset, this could lead to Milan making an approach for Rakitic, who is out of favour at Camp Nou.
The 31-year-old has been provided with just one start and nine substitute outings in all competitions during the current campaign.
Barcelona are happy to part ways with the Croatian, while Milan will feel that they can make a profit by replacing Kessie with the former Sevilla man.
Rakitic has just over 18 months remaining on his contract with the Catalan giants.body check tags ::
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