Transfermerketweb is reporting that Arsenal have made enquiries about the France Under-21 international after being previously linked with a move to sign the striker.
The same article states that Arsenal face competition from Premier League rivals Everton to sign the 22-year-old centre-forward this summer.
Niang has two years remaining on his current AC Milan contract following a move from French side Caen in 2011.
Arsenal are in the market to sign a striker in the summer transfer window as Arsene Wenger looks to overhaul his squad ahead of the 2016-17 campaign.
The Gunners finished in fifth place in the Premier League table last season to miss out on a spot in the Champions League next term.
Arsenal ended the season on a positive note thanks to 2-1 victory over Premier League champions Chelsea in the FA Cup final at Wembley last month.
The north London side haven’t won the Premier League title since 2003-04.
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