Milan coach Massimiliano Allegri claims that deals have been agreed to sign Roma's Philippe Mexes and Marseille's Taye Taiwo.
The new Serie A champions are focusing on attempting to secure a Double as they prepare for the second leg of their Coppa Italia semi-final against Palermo.
But Milan are also focusing on improving their squad ahead of next season's UEFA Champions League participation and Allegri has stated that transfer activity is taking place.
Roma centre-back Mexes has been a long-term target and Taiwo has also been expected to leave Marseille and Milan appear to have agreed the transfers.
Allegri told a press conference: "We have taken Mexes and Taiwo, so I think we are okay in defence for next season.
"Now we will evaluate for midfield and attack, but today we think about the Coppa Italia semi-finals."
Milan have also been linked with an attempt to re-sign Kaka from Real Madrid and the Italian club's vice-president, Adriano Galliani, would not hesitate if a transfer is an option.
He told Sky Sport Italia: "Kaka is great. I would do anything for him.
"I cried for Ricky (Kaka) (when he left) because I loved him intensely."
Milan are also expected to complete the permanent signing of former Inter Milan striker Zlatan Ibrahimovic this summer following the Swede's successful loan move from Barcelona.
"Of course I will stay," Ibrahimovic told La Gazzetta dello Sport when asked about his future at the San Siro.
"Now we have a new project. We aim for the Champions League and to become even bigger.
"I don't know what will happen and what new players will arrive. But I can guarantee one thing, I will stay at AC Milan."