It looks as though Milan are looking to really freshen up their squad and bring in young, exciting players. Veterans Clarence Seedorf and Mark Van-Bommel leaving the club has displayed this intent.
Massimiliano Allegri will be hoping to bring the Serie A title back to the club after missing out to Juventus last season.
Also, with the quality around Europe at the moment, they must strengthen their squad to mount a challenge in the Champions League.
Carroll himself has found life tough at Liverpool since joining last year, however towards the end of the campaign he really started to find some form.
The Geordie also then impressed for England during Euro 2012 and new boss at Anfield Brendan Rodgers is sure to want to keep his number nine as they look to make it into the top four in the English Premier League.
When the likes of Milan come knocking though, they will be difficult to stop and are a massive attraction to any player.
The 23-year-old would also be a like for like replacement for Zlatan Ibrahimovic, whose future at the San Siro is uncertain.