According to Tuttosport, the England international is AC Milan's dream target to operate on the right side of Amorim's 3-4-2-1, a role the Portuguese head coach considers fundamental to his system.
Amorim has been in no rush to sanction fresh signings before assessing his group for himself, with the head coach planning to draw his first conclusions after a pre-season friendly against Celtic on 25 July. Milan have already made two significant additions this summer, paying a club-record fee of around €70m for striker Gonçalo Ramos and agreeing a deal worth roughly €25-30m to sign centre-back Mario Gila from Lazio, with both already working under the new coach at Milanello.
Pervis Estupiñán, meanwhile, is among the players expected to depart the club before the window closes.
Any move for Foden, valued between €50m and €60m by Manchester City, would likely hinge on AC Milan first selling Rafael Leão, whose departure would free up the resources needed to fund an approach for one of the Premier League's most sought-after attacking talents.
There are currently no official talks between the two clubs, though relations between Milan and City are understood to remain strong, leaving the door open should the right circumstances emerge.
A more distant option is Nicolò Zaniolo, who has offered his services to Milan through his representatives but is not considered the first choice for the role Amorim has in mind. Milan are also wary of inserting themselves into Zaniolo's increasingly strained relationship with Udinese, where tensions over the structure of his new contract have escalated in recent days, with the player reportedly skipping training sessions in protest.
Only if that situation deteriorates into a definitive breakdown would Milan consider making a move, with the club's attention for now firmly fixed on the more ambitious pursuit of Foden as the transfer window enters its most active phase.