The Italian giants have highlighted the mercurial midfielder as one of their main transfer targets, as they look to add some attacking creativity to their squad.
However, they are only willing to do a deal on the cheap, a situation that will be far more likely if the Londoners are relegated to the Championship.
After defeat to Fulham on Monday night, a game in which Taarabt scored, QPR are joint bottom of the table and seven points for safety.
A comeback appears to be unlikely, which has sparked AC Milan’s interest in the Moroccan.
The Loftus Road club tied Taarabt down to a long-term deal last summer, and as a result of this will be far from keen to lose him for a reduced fee.
But, with the financial hit that dropping to the second tier would bring, it’s unlikely that they will be able to reject any serious offers.
The 23-year-old himself may also be looking to move to a big club, with his self-confident approach well known.
If relegated, QPR will also face a fight to keep the likes of Julio Cesar, Christopher Samba and Loic Remy at Loftus Road.
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