According to Gianluca Di Marzio, AC Milan have identified Aston Villa’s Matty Cash as an alternative to Emerson Royal.

The speculation linking Emerson with a move to the San Siro has been steadily intensifying over the last couple of weeks.
Just a few days ago, Gazzetta dello Sport (via Football Italia) explained that Tottenham are demanding €30m (£25.5m), which Milan have no intention of paying.
Instead, the publication alleged that the Rossoneri want to play the waiting game as they expect Spurs’ asking price for the full-back to drop over the next month or so.

AC Milan identify Emerson Royal alternative
Di Marzio has now put Tottenham’s asking price at €25m (£21.2m) but he too suggests that the Serie A club have no intention of paying that amount.
He reveals that despite having met with the Spurs star’s representative over recent days regarding a potential transfer, the Italian side are also considering other alternatives for the right-back slot.
One of those is said to be Matty Cash but it is explained that Milan also find Aston Villa’s request for the Poland international to be quite excessive.
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£20m is certainly not an unrealistic request for Emerson, who has proven that he is a very competent right-back in a conventional back four. The Brazilian is likely to generate plenty of interest across Europe, which is why Spurs are unlikely to budge on their asking price.