The 23-year-old is reportedly considering a move in search of more regular first-team football after falling down the pecking order under Chelsea head coach Xabi Alonso.
Gusto has not started any of the club's last six Premier League matches and is concerned that his lack of minutes could affect his chances of remaining in contention for the France national team.
According to reports in Italy, Chelsea are open to allowing the right-back to leave during the winter transfer window. AC Milan are among the interested clubs, with former Manchester United manager Ruben Amorim, now in charge of the Serie A side, keen to strengthen his defensive options.
Como have also emerged as potential suitors. Head coach Cesc Fabregas is looking to reinforce his squad ahead of the second half of the campaign and is understood to be interested in bringing Gusto to the club.
Fabregas' connections with Chelsea could prove useful if Como decide to pursue a deal, although they face competition from several other sides.
Atletico Madrid and RB Leipzig are also monitoring the defender, with interest extending beyond Italy. Gusto's age, attacking qualities and experience at a major Premier League club make him an attractive option for teams looking to strengthen at right-back.
The Frenchman joined Chelsea from Lyon in 2023 and has since made 144 appearances for the club. He has also earned 16 senior caps for France, although he faces strong competition for the national team's right-back position from Barcelona's Jules Koundé.
Regular playing time is therefore an important consideration as he looks to strengthen his international prospects.
Gusto had been linked with a move to Manchester City over the summer, where he could have reunited with former Chelsea manager Enzo Maresca. That transfer did not materialise, leaving the defender at Stamford Bridge.
A move to Italy could now offer an alternative route to the consistent football he wants.
AC Milan have a need for additional options on the right, with Alexis Saelemaekers sidelined by a long-term injury. Amorim has also used Yunus Musah in the position in recent weeks, underlining the need for greater depth.
Como, meanwhile, have enjoyed an impressive campaign and are looking to build on their progress. Fabregas' side have attracted attention with major results in European competition, including a 9-1 victory over Lens.
Chelsea's willingness to consider a January departure could open the door for interested clubs, but there is no indication that an agreement has been reached with any of them.
Gusto's future may ultimately depend on the role Alonso is prepared to offer him during the remainder of the season and whether a suitable proposal arrives. With several clubs watching his situation, the January window could provide the opportunity for the defender to secure a more prominent role elsewhere.