The Nigeria international spent the past six months on loan at QPR, and is ready to leave the Rossoneri on a permanent basis this summer if the Portuguese giants make an approachTaye Taiwo appears to be ready to leave AC Milan in the summer transfer window as Benfica have shown an interest in signing the Nigeria international.
The defender joined the Rossoneri from Olympique de Marseille ahead of the 2011-12 campaign, but failed to make an impact at the San Siro side and was farmed out on loan to QPR midway through the season.
The 27-year-old will return to Milan this summer, but is unlikely to stay at the Serie A giants as he appears to be surplus to requirements for the Rossoneri.
"If Benfica are considering signing me for the next season, then I can only thank them for showing an interest in me," Taiwo was quoted as saying by O Jogo.
"My plan is to develop and improve myself every year and next season it will also be like that. Benfica would be a good club for me to develop and improve myself."
The left-back has a contract with Milan until the summer of 2014.